The tariff classification of a woman’s knit nightshirt from Turkey.Dear Ms. Jolley:

NY L82149 February 11, 2005 CLA-2-61:RR:NC:WA:361 NY L82149 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Michelle Jolley, Classification Analyst Sara Lee Branded Apparel 1000 East Hanes Mill Road, 4th Floor Winston-Salem, NC 27105 RE: The tariff classification of a woman’s knit nightshirt from Turkey. Dear Ms. Jolley: In your letter dated January 11, 2005, you requested a classification ruling for a woman’s knit nightshirt. The item will be returned as requested. The submitted garment, style HNDC, is a woman’s nightshirt constructed from 96 percent cotton, four-percent spandex knit fabric. The garment will also be imported under the same style number constructed from the following fiber contents: 58 percent cotton, 36 percent polyester, four-percent spandex; 95 percent cotton, three-percent spandex, two-percent polyester The sleeveless nightshirt extends to mid thigh and has shoulder straps, a U-shaped neckline, capped finishing on the neckline and armholes, and a plain, hemmed bottom. Based upon the appearance of the garment, as well as the marketing information provided, the garment is sleepwear, classified in heading 6108. The applicable subheading for the nightshirt will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s nightshirts…knitted or crocheted: Of cotton. The duty rate will be 8.5 percent ad valorem. The nightshirt 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division