CLA-2-62:OT:RR:NC:N3:360
Mr. Jason Ford
Dominion Customs Consultants Inc.
1595 16th Avenue
Suite 202
Richmond Hill
Ontario, Canada L4B 3N9
RE: The tariff classification of women’s nightgowns from China
Dear Mr. Ford:
In your letter dated January 15, 2013, you requested a tariff classification ruling on behalf of Silvert’s Stores. Your sample will be returned.
Style 26060, also referred to as a size small Adaptive Woman’s Open Back Nightgown, is composed of 65% polyester and 35% cotton woven fabric. The garment features a full back opening, a back overlap, and snap closures at both shoulders. You describe the Adaptive Nightgown as an article designed for use by those with limited mobility. This garment will also be imported in extra large sizes as style 26061.
Regarding your claim of duty free treatment under 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS), for these items, we find that they are similar for these purposes to items classified under 9817.00.96, HTSUS, in New York Ruling Letter A86954, dated September 5, 1996.
On that basis a secondary classification will apply for these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
The applicable subheading for style 26060 will be 6208.22.0000, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Nightdresses and pajamas: Of man-made fibers. The rate of duty will be 16 percent 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 the 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 specifically regarding the classification in 9817.00.96, HTSUS, of this item, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any other questions regarding the ruling, contact National Import Specialist Kimberly Rackett at (646) 733-3051.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division