The tariff classification of a woman’s knit nightgown from China.

N036038 September 18, 2008 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 Dear Mr. McCullough: RE: The tariff classification of a woman’s knit nightgown from China. Dear Mr. McCullough: In your letter dated August 14, 2008, on behalf of your client H&M Hennes & Mauritz, LP, you requested a classification ruling. The submitted sample, Style #562390 1338, is a woman nightgown constructed from 100% rayon knit fabric with 85% nylon and 15% spandex open-work fabric. The sleeveless nightgown extends from the neck to the mid-thigh area and features open-work fabric at the top portion of the garment, V-neckline in front with a textile bow stitched at the center, elasticized adjustable shoulder straps, and a hemmed bottom. Based on its appearance, the garment is considered sleepwear and classified in heading 6108. We are returning your sample as you requested. The applicable subheading for the nightgown, Style 562390 1338, will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit nightdresses, of man-made fibers, women’s. The rate of duty 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 nightgown, Style 562390 1338, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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