The tariff classification of a woman’s nightgown from Macau

NY M82053 April 13, 2006 CLA-2-62:RR:NC:N3:360 M82053 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s nightgown from Macau Dear Ms. De Silva: In your letter dated March 30, 2006, you requested a classification ruling. The submitted sample will be returned to you as requested. Reference PP 1037964 is a woman’s nightgown constructed from 67 percent cotton, 26 percent nylon 4 percent spandex and 1 percent lurex woven fabric. The garment features a V-neckline, partially elasticized adjustable shoulder straps, an elasticized top back edge and a hemmed bottom. The garment is trimmed with lace around the neckline. The applicable subheading for the nightgown will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), 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: with two or more colors in the warp and/or the filling. The duty rate will be 8.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The nightgown 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