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E88893 E8 Ruling Active

The tariff classification of a woman’s nightgown and pajamas from Korea.

Issued December 16, 1999 by U.S. Customs and Border Protection.

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E8 E88893 (December 16, 1999)

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

As requested, the samples will be returned to you. You have submitted three samples. Style M0123374 is a woman’s knit nightgown of 100% cotton. The garment features a partial front opening with a four button closure, short lettuce edged sleeves, a small front pocket with a lettuce edge and a lettuce edged calf length bottom. Style M0127375 is a woman’s knit two piece pajama set of 100% cotton. The top features a full frontal opening with a seven button closure, two small patch pockets at he waist and lettuce edging around the front of the neckline, on the short sleeves and on the bottom of the garment. The long legged bottoms feature an enclosed elasticized waist and lettuce edging on the bottom. Style M0129254 is a woman’s knit two piece pajama set of 100% cotton. The short sleeve top features a full frontal opening with a seven button closure, a small ribbon around the neck ending in a bow, a chest pocket and a hemmed bottom with side vents. The short legged bottoms feature an elasticized waistband with an adjustable drawstring and hemmed bottoms.

CBP rationale

The applicable subheading for styles M0123374, M0127375 and M0129254 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, women’s.

Full text

NY E88893 December 16, 1999 CLA-2-61:RR:NC:WA:361 E88893 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Rita Pitts Dillard’s 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a woman’s nightgown and pajamas from Korea. Dear Ms. Pitts: In your letter dated November 11, 1999, you requested a classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style M0123374 is a woman’s knit nightgown of 100% cotton. The garment features a partial front opening with a four button closure, short lettuce edged sleeves, a small front pocket with a lettuce edge and a lettuce edged calf length bottom. Style M0127375 is a woman’s knit two piece pajama set of 100% cotton. The top features a full frontal opening with a seven button closure, two small patch pockets at he waist and lettuce edging around the front of the neckline, on the short sleeves and on the bottom of the garment. The long legged bottoms feature an enclosed elasticized waist and lettuce edging on the bottom. Style M0129254 is a woman’s knit two piece pajama set of 100% cotton. The short sleeve top features a full frontal opening with a seven button closure, a small ribbon around the neck ending in a bow, a chest pocket and a hemmed bottom with side vents. The short legged bottoms feature an elasticized waistband with an adjustable drawstring and hemmed bottoms. The applicable subheading for styles M0123374, M0127375 and M0129254 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: nightdresses and pajamas: of cotton, women’s. The duty rate will be 8.8 percent ad valorem. The duty rate for 2000 will be 8.7 percent ad valorem. Styles M0123374, M0127375 and M0129254 fall within textile category designation 351. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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