The tariff classification of a woman’s knit robe from China and a knit nightgown from Korea.

NY K85877 June 1, 2004 CLA-2-61:RR:NC:WA:361 NY K85877 CATEGORY: Classification TARIFF NO.: 6108.91.0030; 6108.32.0010 Ms. Karen Riggs Talbots 174 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman’s knit robe from China and a knit nightgown from Korea. Dear Ms. Riggs: In your letter dated May 4, 2004, you requested a tariff classification ruling for a woman’s knit robe and knit nightgown. The submitted samples are described as follows: Style #45103103 - a woman’s robe constructed from 100% cotton, jersey knit fabric. The robe extends to the ankles and features a hood, a V-neckline with a one-button closure, long sleeves, slits at both sides, and a hemmed bottom. Style #45103146 - a woman’s nightgown 100% rayon jersey knit fabric. The garment extends from the neck to the ankles and features a modified U-shaped neckline, short sleeves with elasticized trim, an empire waistline, and a hemmed bottom. Based on its appearance, this garment is considered sleepwear of heading 6108. We are returning your samples as you requested. The applicable subheading for Style #45103103 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit bathrobes and similar articles, knitted and crocheted, of cotton, other women’s. The rate of duty will be 8.5% ad valorem. Style #45103103 falls within textile category designation 350. Based upon international textile trade agreements, this category from China is subject to quota restraints but not subject to visa requirements. The applicable subheading for the nightgown, Style #45103146 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses, of man-made fibers, women’s. The rate of duty will be 16% ad valorem. The nightgown, Style #45103146 falls within textile category designation 651. Based upon international textile trade agreements this category, from Korea is subject to quota restraints and visa requirements. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division