CLA-2-61:RR:NC:WA:361 H80441
Ms. Alicia Balderas
Cost Import Analyst
Sears, Roebuck and Co.
3333 Beverly Road – BC 173A
Hoffman Estates, Il 60179
RE: The tariff classification of a woman’s nightshirt from Honduras.
Dear Ms. Balderas:
In your letter dated April 30, 2001, you requested a classification ruling for a woman’s nightshirt. As you have requested, the garment is being returned to you.
Style 207M is a woman’s nightshirt constructed from 60% cotton, 40% polyester knit fabric. The knee length nightshirt has a rounded neckline; a full front opening with button closure; short sleeves; a chest pocket; and a plain hemmed bottom.
You have indicated that the nightshirt will be bought and sold as sleepwear. Based on the appearance of the garment, as well as the manner in which it will be merchandised, it is considered sleepwear of heading 6108.
The applicable subheading for style 207M will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit… nightdresses of cotton. The rate of duty will be 8.6 percent ad valorem.
Style 207M falls within the textile category designation 351. Based upon international textile trade agreements, at present, products of Honduras are subject to neither quota nor the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Angela De Gaetano at 212-637-7029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division