The tariff classification of a woman’s robe from China

N032121 July 10, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Mr. Michael McCullough Vandegrift Forwarding Company 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s robe from China Dear Mr. McCullough: In the letter dated June 27, 2008 a classification ruling was requested on behalf of your client H&M Hennes & Mauritz LP.      The submitted sample, Style 202290/1340, is a woman’s robe constructed of 80 percent cotton and 20 percent polyester knit fabric. The robe extends to the knee. It features two patch pockets, a shawl collar, embroidery and an appliqué on the back, long sleeves with cuffs and piping, an inside tie, two belt loops with a self fabric belt at the waist and a hemmed bottom. The robe and belt meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of style 202290/1340 is imparted by the robe. We are returning your sample as requested. The applicable subheading 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. The textile category designation is 350. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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