D84132 D8 Ruling Active

The tariff classification of women's knit nightdresses from China.

Issued November 12, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.32.0010

Headings: 6108

Product description

The tariff classification of women's knit nightdresses from China.

CBP rationale

The applicable subheading for both styles will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's nightdresses of man-made fibers.

Full text

NY D84132 November 12, 1998 CLA-2-61:RR:NC:WA:361 D84132 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Teresa Raffa Customs Specialist AMC 1440 Broadway New York, NY 10018 RE: The tariff classification of women's knit nightdresses from China. Dear Ms. Raffa: In your letter received of October 20, 1998, you requested a classification ruling for two women's nightdresses. The samples are being returned, as you requested. Style 16388 is a woman's knit fully lined nightdress. The outer layer is constructed from 100% polyester knit openwork embroidered fabric; the lining is composed of 90% nylon, 10% spandex jersey knit fabric. The mid-thigh length nightdress is sleeveless and features adjustable shoulder straps, and a square neckline in front and back. Style 16403 is a woman's knit fully lined nightdress. The outer layer is constructed from 100% polyester knit mesh; the lining is composed of 90% nylon, 10% spandex jersey knit fabric. The mid-thigh length nightdress is sleeveless and features adjustable shoulder straps, and a square neckline in front and back. Supporting the appearance of the garments, you have provided information to indicate that these garments were designed, and will be marketed and sold as sleepwear. The applicable subheading for both styles will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's nightdresses of man-made fibers. The rate of duty will be 16.6 percent ad valorem. Both styles fall within textile category 651. Based upon international textile trade agreements, products of 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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