CLA-2-61:OT:RR:NC:TA:361

Ms. Christine R. Marren
Charming Shoppes, Inc.
3750 State Road
Bensalem, PA 19020

RE: The tariff classification of two women’s sleep tops

Dear Ms. Marren:

In your letter dated March 9, 2009 you requested a classification ruling.

The submitted sample, style 732-8113-00, is a woman’s sleep top constructed of 100 percent cotton knit fabric. The tank top style sleep top features shoulder straps, a square back, a scooped neckline in front and a hemmed bottom. The shoulder straps and front and back necklines are trimmed with openwork fabric. The submitted sample, style 732-8112-00, is a woman’s sleep top constructed of 100 percent cotton knit fabric. It features a cap sleeve, a V shaped neckline in front trimmed with openwork fabric and a hemmed bottom.

Supporting the appearance of the garments, you have provided information to indicate that these garments were designed, and will be marketed and sold as sleepwear.

We are returning your samples as you requested.

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