The tariff classification of two women’s sleepwear garments from Vietnam

N008289 March 26, 2007 CLA-2-61:RR:NC:WA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Lisa York Target Customs Brokers, Inc. 7000 Target Parkway North Brooklyn Park, Minnesota 55445 RE: The tariff classification of two women’s sleepwear garments from Vietnam Dear Ms. York: In your letter dated March 7, 2007 you requested a classification ruling on behalf of Target Stores. Style 212243 is a woman’s tank top constructed of 100 percent cotton rib knit fabric. The garment is sleeveless, loose fitting and reaches below the waist. It features a U neckline with a partial opening and a five-button closure. The neckline and armholes are capped. The bottom is hemmed. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. Style 212236 is a woman’s baseball t-shirt constructed of 60 percent cotton 40 percent polyester jersey knit fabric. The garment is loose fitting and reaches below the waist. It features a double V neckline, hemmed long sleeves and a rounded, hemmed bottom. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your samples as you requested. The applicable subheading for style 212243 and 212236 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate 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/. Style 212243 and 212236 fall within textile category 350. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division