The tariff classification of a woman’s nightgown from the Philippines.

NY G82880 November 20, 2000 CLA-2-61:RR:NC:WA:361 G82880 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Ruth Hayd Customs Specialist Kohl’s N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a woman’s nightgown from the Philippines. Dear Ms. Hayd: In your letter dated October 24, 2000, you requested a classification ruling for a nightgown. As you have requested, the garment is being returned to you. Style LR4700/4701 is a woman’s nightgown of 57% cotton, 38% polyester, 5% spandex lightweight, jersey knit fabric. The knee length, sleeveless nightgown has a square neckline in front and back; ¼-inch adjustable shoulder straps; and a plain hemmed bottom. The garment also is lined with the same fabric in the bodice area (front and back) finished with ½-inch loose fitting elastic. Both based on its appearance, and the submitted advertising, the garment is considered to be sleepwear of heading 6108. The applicable subheading for style LR4700/4701 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...nightdresses…of cotton. The rate of duty will be 8.7 percent ad valorem. Style LR4700/4701 falls within textile category designation 351. Based upon international textile trade agreements, garments imported from the Philippines 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 De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division