The tariff classification of a woman’s sleep top

N206420 March 13, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Holli McFarland Target Corporation 1000 Nicollet Mall TPS 3155 Minneapolis, MN 55403 RE: The tariff classification of a woman’s sleep top Dear Ms. McFarland: In your letter dated February 24, 2012 you requested a classification ruling. The submitted sample, PID 00283463, is a woman’s babydoll sleep camisole constructed from 82 percent nylon and 18 percent spandex lace like knit fabric. The see thru top extends to the hips. It features adjustable, elasticized narrow straps; a V shaped neckline in front; an elasticized straight back; and a hemmed bottom. The back features a partial opening with a hook and loop closure. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample under separate cover. The applicable subheading will be 6108.92.0030, 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 man-made fibers: Other: 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/. 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, Thomas J. Russo Director National Commodity Specialist Division