The tariff classification of a woman’s nightshirt and matching carrying bag from China.Dear Ms. Parker:

NY M86866 October 3, 2006 CLA-2-61:RR:NC:WA:361 NY M86866 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Irina Parker, Customs Compliance Manager Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s nightshirt and matching carrying bag from China. Dear Ms. Parker: In your letter dated August 25, 2006, with supplemental information provided in your letter of September 20, 2006, you requested a classification ruling for a woman’s nightshirt and matching carrying bag. The sample will be returned, as requested. Style 349920 consists of a nightshirt and matching carrying bag, constructed from identical 100 percent cotton knit fabric. The knee-length, pullover-styled nightshirt has a rounded, capped neckline, short sleeves, and a plain, hemmed bottom. The matching carrying bag has a drawstring closure. The nightshirt and carrying bag are considered a composite good in accordance with General Rules of Interpretation 3(b). The essential character is provided by the nightshirt; therefore both the nightshirt and the carrying bag will be classified under the HTS number for the nightshirt. Both the nightshirt and carrying bag will fall within the same textile category designation. The applicable subheading for the nightshirt and carrying bag of style 349920 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's ...nightshirts…knitted or crocheted: of cotton. The rate of duty will be 8.5 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/. Both the nightshirt and carrying bag of style 349920 fall within the textile category designation 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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