The tariff classification of a sleep top from China

N022040 January 22, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms Nicolette Miller Carole Hochman Design Group 801 Foresman Street Williamsport, PA. 17701 RE: The tariff classification of a sleep top from China Dear Ms. Miller: In your letter dated January 11, 2007 you requested a classification ruling. Style 830305 is a woman’s sleep top constructed of 95 percent cotton and 5 percent spandex knit fabric. The sleeveless garment features adjustable spaghetti straps, a U neckline and a hemmed bottom. It reaches below the waist. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108. The applicable subheading for style 830305 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 830305 falls 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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