A80980 A8 Ruling Active

The tariff classification of a woman's nightgown from Hong Kong.

Issued March 27, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

The garment is being returned, as you requested. Style L0247 is s woman's nightgown constructed from knit and woven fabrics. The body of the nightgown is constructed from 100% cotton rib knit fabric, the sleeves, and 1/4 inch neck and hem trim is constructed from 100% cotton woven printed fabric. The nightgown extends from the neck to the knee and features a three button opening, long sleeves, and a shirt tail bottom. The essential character is provided by the knit portion.

CBP rationale

The applicable subheading for L0247 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses and pajamas of cotton.

Full text

NY A80980 March 27, 1996 CLA-2-61:RR:NC:WA:361 A80980 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. William Sullivan MSAS Customs Logistics, Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's nightgown from Hong Kong. Dear Mr. Sullivan: In your letter dated February 27, 1996, you requested a classification ruling for style L0247. The garment is being returned, as you requested. Style L0247 is s woman's nightgown constructed from knit and woven fabrics. The body of the nightgown is constructed from 100% cotton rib knit fabric, the sleeves, and 1/4 inch neck and hem trim is constructed from 100% cotton woven printed fabric. The nightgown extends from the neck to the knee and features a three button opening, long sleeves, and a shirt tail bottom. The essential character is provided by the knit portion. The applicable subheading for L0247 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses and pajamas of cotton. The rate of duty will be 8.9 percent ad valorem. Style L0247 falls within textile category designation 351. Based upon international textile trade agreements, products of Hong Kong are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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