The tariff classification of a woman’s nightdress from China

N034936 September 4, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.32.0010 Mr. Michael McCullough Vandegrift Forwarding Company 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a woman’s nightdress from China Dear Mr. McCullough: In your letter dated July 25, 2008 you requested a classification ruling on behalf of your client H&M Hennes & Mauritz LP. Style A31269 1335 is a woman’s nightdress constructed from 86 percent nylon and 14 percent spandex knit fabric. The sleeveless nightgown extends to mid thigh. It features adjustable elasticized spaghetti straps, a V shaped neckline in front and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Based on its appearance the garment is considered sleepwear of heading 6108. We are returning your sample as you requested. The applicable subheading will be 6108.32.0010, 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: Nightdresses and pajamas: Of man-made fibers: Women’s. The duty rate will be 16% 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 nightdress falls within textile category 651. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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