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N048723 N0 Ruling Active

The tariff classification of a woman’s babydoll top from Sri Lanka

Issued January 29, 2009 by U.S. Customs and Border Protection.

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N0 N048723 (January 29, 2009)

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, style 5F 1366, is a woman’s babydoll top constructed of 92 percent cotton and 8 percent elastane knit fabric. The sleeveless top features a V shaped neckline, an empire waist with a self fabric tie, adjustable spaghetti straps and a bottom finished with openwork trim. We are returning your sample as you requested.

CBP rationale

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.

Full text

N048723 January 29, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Jennifer Polston Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a woman’s babydoll top from Sri Lanka Dear Ms. Polston: In your letter dated December 29, 2008 you requested a classification ruling. The submitted sample, style 5F 1366, is a woman’s babydoll top constructed of 92 percent cotton and 8 percent elastane knit fabric. The sleeveless top features a V shaped neckline, an empire waist with a self fabric tie, adjustable spaghetti straps and a bottom finished with openwork trim. We are returning your sample as you 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. 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/. 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

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