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N081099 N0 Ruling Active

The tariff classification of two women’s sleep tops

Issued November 6, 2009 by U.S. Customs and Border Protection.

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N0 N081099 (November 6, 2009)

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The garment features a scooped front neckline finished with fabric trim, hemmed short sleeves with gathering at the top and a hemmed bottom. The submitted sample, style 319-9520-00, is a woman’s sleep top constructed of 60 percent cotton and 40 percent modal knit fabric. The sample submitted is size 1X. The garment features a V-shaped neckline in front, six rows of ruffles extending from the shoulder to the middle of the chest, hemmed short sleeves with gathering at the top and a hemmed bottom. Based on the appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108. We are returning your sample.

CBP rationale

The applicable subheading for both styles 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

N081099 November 6, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Cyndi Bergamini Charming Shoppes, Inc. 3750 State Road Bensalem, Pa. 19020 RE: The tariff classification of two women’s sleep tops Dear Ms. Bergamini: In your letter dated October 20, 2009 you requested a classification ruling. The submitted sample, style 319-9521-00, is a woman’s sleep top constructed of 60 percent cotton and 40 percent modal knit fabric. The sample submitted is size 1X. The garment features a scooped front neckline finished with fabric trim, hemmed short sleeves with gathering at the top and a hemmed bottom. The submitted sample, style 319-9520-00, is a woman’s sleep top constructed of 60 percent cotton and 40 percent modal knit fabric. The sample submitted is size 1X. The garment features a V-shaped neckline in front, six rows of ruffles extending from the shoulder to the middle of the chest, hemmed short sleeves with gathering at the top and a hemmed bottom. Based on the appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108. We are returning your sample. The applicable subheading for both styles 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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