The tariff classification of a woman's nightshirt and robes from India

NY L80290 November 12, 2004 CLA-2-62:RR:NC:N3:360 L80290 CATEGORY: Classification TARIFF NO.: 6208.21.0020; 6208.91.1010 Mr. Steve Renfroe May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of a woman's nightshirt and robes from India Dear Mr. Renfroe: In your letter received on October 19, 2004, you requested a ruling on tariff classification. The submitted samples will be returned to you as requested. Style 71227 is a woman’s robe constructed from 100 percent cotton woven fabric. The robe features long sleeves, a shaped front neckline, tucks and openwork on the bodice and hem and a full front opening secured by twelve buttons. The neckline and hem have a decorative trim. Style 71228 is a woman’s robe constructed from 100 percent cotton eyelet woven fabric. The robe features long sleeves, a shaped front neckline, a full front opening secured by twelve buttons and a ruffled hem. Style 71229 is a woman’s nightshirt constructed from 100 percent cotton woven fabric. The garment features long sleeves, a round neckline with a partial opening secured by five buttons, embroidery on the bodice, side vents and straight bottom. The applicable subheading for styles 71227 and 71228 will be 6208.91.1010, 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: other: of cotton: bathrobes, dressing gowns and similar articles: women’s. The rate of duty will be 7.5 percent ad valorem. The applicable subheading for style 71229 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. The rate of duty will be 8.9 percent ad valorem. Styles 71227 and 71228 fall within textile category designation 350 and style 71229 falls within textile category designation 351. Based upon international textile trade agreements products of India 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