The tariff classification of women’s sleepshirts from China

NY L81233 December 30, 2004 CLA-2-62:RR:NC:N3:360 L81233 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Robert L. Eisen Christopher E. Pey Coudert Brothers LLP 1114 Avenue of the Americas New York, NY 10036-7703 RE: The tariff classification of women’s sleepshirts from China Dear Messrs. Eisen and Pey: In your letter dated June 22, 2004, you requested a classification ruling on behalf of College Concepts, Inc. The samples submitted with your request will be returned as requested. Style CPN is a women’s sleepshirt made from 60 percent cotton and 40 percent polyester woven fabric. The garment is knee length and features a pointed collar, a full front opening with button closures, long sleeves with button cuffs, an embroidered logo on the upper left chest and a shirttail bottom. You have referred to the submitted garment as sleepwear and have submitted marketing information from College Concept’s catalog indicating that the “Cabana Plaid” garments will be advertised as “women’s sleepwear”. Based on the appearance of the garment, as well as the manner in which it will be merchandised, we concur that it is sleepwear. You have also referred to this garment as being of knitted construction, classifiable under heading 6108, HTS. The submitted garment, however, is of woven construction and is correctly classifiable under heading 6208, HTS. The applicable subheading for style CPN will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s nightdresses and pajamas: of cotton with two or more colors in the warp and/or the filling. The duty rate will be 8.9 percent ad valorem. Style CPN falls within textile category designation 351. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division