CLA-2-61:RR:NC:TA:361
Mr. J. Epstein
W.N. Epstein & Co., Inc.
4433 Woodson Road
St. Louis, MO. 63134
RE: The tariff classification of four women’s sleepwear garments from China
Dear Mr. Epstein:
In your letter dated June 18, 2008 you requested a classification ruling on behalf of your client Miss Elaine, Inc.
The submitted sample, Style 20491, is a woman’s sleep top stated to be constructed of 100 percent cotton knit fabric. The garment extends below the waist. It features hemmed short sleeves, a V neckline with gathering in the front and a hemmed bottom.
The submitted sample, Style 70491, is a woman’s nightgown constructed of 100 percent cotton knit fabric. The garment extends below mid thigh. It features hemmed short sleeves, a V neckline with gathering in the front and a hemmed bottom.
The submitted sample, Style 91494, is women’s sleep shorts constructed of 100 percent cotton knit fabric. It features an elasticized waistband with a drawstring and hemmed leg openings.
The submitted sample, Style 90492, is women’s sleep pants constructed of 100 percent cotton knit fabric. It features an elasticized waistband with a drawstring, a pinwheel design and hemmed leg openings. It will also be imported with a geometric pattern under style 90494.
Based on the appearance and the accompanying merchandising information, the garments are considered sleepwear of heading 6108.
We are returning these samples. Please limit future ruling requests to five samples.
The applicable subheading for styles 20491, 91494, 90492 and 90494 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.
The textile category designation is 350.
The applicable subheading for style 70491 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: Of cotton: Women’s. The duty rate will be 8.5% ad valorem. The textile category designation is 351.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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