The tariff classification of a woman’s nightgown from China

N052222 March 3, 2009 CLA-2-61:OT:RR:NC:TA: 361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.31.0010 Mr. Joseph Drogalis Prestige Global Co., Ltd. 1350 Broadway, Suite 1505 New York, New York 10018 RE: The tariff classification of a woman’s nightgown from China Dear Mr. Drogalis: In your letter dated February 7, 2009 you requested a classification ruling. The submitted sample, Style F10CH001/X, is a woman’s nightgown constructed from 95 percent cotton and 5 percent spandex knit fabric. The nightgown features elasticized adjustable spaghetti straps, a V neckline finished with openwork trim and a bow, gathering at the bodice, a straight back extending straight across from side seam to side seam and a bottom finished with openwork trim. Based on its appearance it is considered sleepwear of heading 6108. The applicable subheading will be 6108.31.0010, 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 cotton: 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