C82606 C8 Ruling Active

The tariff classification of a woman's nightdress from Hong Kong or China.

Issued December 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

The sample is being returned, as you requested. Style XOS-B0000 is a woman's nightdress of 100% cotton lightweight rib knit fabric. The nightdress extends to approximately mid thigh, and features 1/4 inch shoulder straps, a U-shaped neckline, and an elasticized appliqued strip under the bodice with the trademark X O X O. You have also provided information to indicate that the garment was designed, and will be marketed and sold as sleepwear in intimate apparel departments of various stores.

CBP rationale

The applicable subheading for the nightdress 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 C82606 December 10, 1997 CLA-2-61:RR:NC:WA:361 C82606 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. Victor H. Lee Nap, Inc. 171 Madison Ave. New York, NY 10016 RE: The tariff classification of a woman's nightdress from Hong Kong or China. Dear Mr. Lee: In your letter dated December 8, 1997, you requested a tariff classification ruling for a woman's nightdress. The sample is being returned, as you requested. Style XOS-B0000 is a woman's nightdress of 100% cotton lightweight rib knit fabric. The nightdress extends to approximately mid thigh, and features 1/4 inch shoulder straps, a U-shaped neckline, and an elasticized appliqued strip under the bodice with the trademark X O X O. You have also provided information to indicate that the garment was designed, and will be marketed and sold as sleepwear in intimate apparel departments of various stores. The applicable subheading for the nightdress 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 8.8 percent ad valorem. The nightdress falls within the textile category designation 351. Based upon international textile trade agreements, garments imported from Hong Kong and China 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 Part 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. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-466-5540. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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