The tariff classification of a woman's sleep shirt from China

NY K87183 July 1, 2004 CLA-2-62:RR:NC:N3:360 K87183 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Mr. Michael J. Skidmore Michael J. Skidmore Customs Consultant 103 Greenleaf Street Quincy, MA 02169 RE: The tariff classification of a woman's sleep shirt from China Dear Mr. Skidmore: In your letter dated June 14, 2004, you requested a tariff classification ruling on behalf of Johnny Appleseed's Inc. The submitted sample will be returned to you as requested. Style s/8020 is a woman’s flannel sleep shirt constructed from 100 percent cotton woven brushed fabric. The garment extends below the knees and features long sleeves with buttoned cuffs, a collar, a partial front opening secured by five buttons and a shirttail bottom. Based on the appearance of the garment and the manner in which it will be marketed, we agree that the garment is classifiable as sleepwear under heading 6208, HTS. The applicable subheading for style s/8020 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other: women’s. The rate of duty will be 8.9 percent ad valorem. Style s/8020 falls within textile category designation 351. Based upon international textile trade agreements products of China are currently subject to quota restraints 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 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.). 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division