The tariff classification of a woman’s knit nightgown from Sri Lanka - correction to ruling L85302.Dear Ms. Girvin:
Issued July 28, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.31.0010
Headings: 6108
Product description
The garment was returned in conjunction with the original ruling. Style 045-1580 is a woman’s nightgown constructed from 100 percent cotton knit fabric. The sleeveless, knee-length nightgown is tank styled, with ½ inch shoulder straps and a plain, hemmed bottom. The shoulder straps are an extension of the capping used to finish the front and back neckline and the armholes. Style 045-1572 is a similarly styled woman’s nightgown constructed from 100 percent cotton knit fabric. The sleeveless, knee-length nightgown is tank styled, with ½ inch shoulder straps and a plain, hemmed bottom. The shoulder straps are an extension of the capping used to finish the front and back neckline and the armholes.
CBP rationale
The applicable subheading for both styles will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Nightdresses…knitted or crocheted: Of cotton.
Full text
NY L86032 July 28, 2005 CLA-2-61:RR:NC:WA:361 NY L86032 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Lisa Girvin, Import Specialist Eddie Bauer, Inc. P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s knit nightgown from Sri Lanka - correction to ruling L85302. Dear Ms. Girvin: This letter is being issued to correct an error in NY Ruling L85302. In that letter, a style number was omitted. This information has been corrected below. In your original letter dated May 27, 2005 you requested a classification ruling for a woman’s nightgown. The garment was returned in conjunction with the original ruling. Style 045-1580 is a woman’s nightgown constructed from 100 percent cotton knit fabric. The sleeveless, knee-length nightgown is tank styled, with ½ inch shoulder straps and a plain, hemmed bottom. The shoulder straps are an extension of the capping used to finish the front and back neckline and the armholes. Style 045-1572 is a similarly styled woman’s nightgown constructed from 100 percent cotton knit fabric. The sleeveless, knee-length nightgown is tank styled, with ½ inch shoulder straps and a plain, hemmed bottom. The shoulder straps are an extension of the capping used to finish the front and back neckline and the armholes. The applicable subheading for both styles will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Nightdresses…knitted or crocheted: Of cotton. The duty rate will be 8.5 percent ad valorem. Both styles fall 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
Ruling history
More rulings on the same tariff codes
The tariff classification of women’s nightgowns from China and Indonesia
The tariff of women’s sleepwear from China and India
The tariff classification of sleepwear from China
The tariff classification of sleepwear from Pakistan
The tariff classification of sleepwear from China
The tariff classification of pajama sets and separates from Vietnam
The tariff classification of men’s and women’s garments from Bangladesh and India.
The tariff classification of men’s and women’s garments from Bangladesh and India.
The tariff classification of women’s sleepwear from India
The tariff classification of women’s sleepwear from India
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →