L82306 L8 Ruling Active

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

Issued March 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.31.0010

Headings: 6108

Product description

The item will be returned as requested. The submitted garment, style 5143, is a woman’s nightshirt constructed from 100 percent cotton 1x1 rib knit fabric. The knee-length nightshirt has a v-shaped capped neckline, long sleeves, and a plain, hemmed bottom. The garment will also be imported under the same style number with a fiber content of 90 percent cotton, ten-percent polyester rib knit fabric.

CBP rationale

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.

Full text

NY L82306 March 2, 2005 CLA-2-61:RR:NC:WA:361 NY L82306 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 Peru. Dear Ms. Jolley: In your letter dated January 27, 2005, you requested a classification ruling for a women’s knit nightshirt. The item will be returned as requested. The submitted garment, style 5143, is a woman’s nightshirt constructed from 100 percent cotton 1x1 rib knit fabric. The knee-length nightshirt has a v-shaped capped neckline, long sleeves, and a plain, hemmed bottom. The garment will also be imported under the same style number with a fiber content of 90 percent cotton, ten-percent polyester rib knit fabric. 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

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