The tariff classification of a woman’s knit robe from China or Macau.

NY M82806 June 2, 2006 CLA-2-61:RR:NC:WA:361 NY M82806 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a woman’s knit robe from China or Macau. Dear Ms. Malina: In your letter dated April 24, 2006, you requested a classification ruling. The submitted sample, imported under Styles 187186 (XS-XL), and 187187 (1X-3X), is a woman’s robe constructed from 100% cotton terry knit fabric. The garment extends below the knee and features a hood, long sleeves, a V-shaped neckline, slits at both sides, pockets at both sides, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for the robe, Styles 187186 (XS-XL), and 187187 (1X-3X), will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty will be 8.5% 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 robe, Styles 187186 (XS-XL), and 187187 (1X-3X), falls within the textile category designation 350. 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