The tariff classification of unisex bathrobes from China

N016533 September 24, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.91.1010 Ms. Jane Galella Hatch Way L.L.C. 1333 Broadway Suite 1109 New York, NY 10018 RE: The tariff classification of unisex bathrobes from China Dear Ms. Galella: In your letter dated August 28, 2007, you requested a classification ruling. Submitted sample, style C-SVW-48, is a unisex bathrobe constructed from 1oo percent cotton velour woven terry fabric. The garment features long sleeves, a full front opening, a shawl collar, two patch pockets below the waist, a self-fabric tie belt and two self-fabric belt loops. Submitted sample, style PKW-Lilac, is a unisex bathrobe constructed from 100 percent cotton woven waffle weave fabric. The garment features a full front opening, elbow length sleeves, two patch pockets below the waist, a self-fabric belt and belt loops. You have described these garments as “unisex”. Unisex garments are classified based on the requirements of Chapter 62, note 8, which states: Garments which cannot be identified as either men’s or boys’ garments or as women’s or girls’ garments are to be classified in the headings covering women’s or girls’ garments. The robes close by means of a belt and can be closed in either a left-over right or right-over left direction. Since the robes cannot be identified as either men’s or women’s garments, they are classified as women’s garments under heading 6208. The applicable subheading for the bathrobes will be 6208.91.1010, 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: other: of cotton: bathrobes, dressing gowns and similar articles: women’s. The duty rate will be 7.5 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/. The bathrobes 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division