The tariff classification of a woman’s sleep shirt form Vietnam

N224655 July 19, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. Marc Thompson Charming Shoppes Incorporated 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s sleep shirt form Vietnam Dear Mr. Thompson: In your letter dated July 3, 2012, you requested a tariff classification ruling. The submitted sample, Style number L3557, is a woman’s sleep shirt constructed of 100 percent cotton knit fabric. The garment features a V-neckline with a collar and lapels; a partial front opening secured by 4 buttons; one breast pocket; hemmed long sleeves; and a hemmed bottom with 3 inch side slits. The sleep shirt extends from the shoulders to mid thigh. You have indicated in your letter, that the garment will contain a sleepwear heat seal and will be sold only in Cacique (which is exclusive to sleepwear and intimate apparel) stores. We are returning your sample as requested. The applicable subheading for style number L3557 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, Thomas J. Russo Director National Commodity Specialist Division