CLA-2-61:RR:NC:TA:361
Ms. Christine Lanoue
Talbots Import, LLC.
Import Department
1 Talbots Drive
Hingham, MA. 02043
RE: The tariff classification of women’s sleepwear from Indonesia and Korea
Dear Ms. Lanoue:
In your letter dated July 12, 2007 you requested a classification ruling.
Style 75103052 is women’s sleep pants constructed of 52 percent cotton 43 percent modal and 5 percent spandex knit fabric. The pull on garment is loose fitting. It features a wide waistband which is elasticized at the top and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.
Style 75103053 is a woman’s nightgown constructed of 52 percent cotton 43 percent modal and 5 percent spandex knit fabric. The garment is loose fitting and extends to mid thigh. It features ¾ length sleeves which are hemmed, an empire waist, a V neckline and a hemmed bottom. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.
Style 75103051 is women’s sleep pants constructed of 93 percent cotton and 7 percent spandex knit fabric. The pull on garment features an elasticized waistband and hemmed leg openings finished with openwork trim. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.
Style 75103054 is a woman’s bed jacket constructed of 52 percent cotton 43 percent modal and 5 percent spandex knit fabric. It features hemmed long sleeves, a hemmed bottom and a full front opening with no means of closure. Supporting the appearance of the garment, you have provided information to indicate that the garment was designed, and will be marketed and sold as an alternative to a robe.
Style 75103055 is a woman’s sleep top constructed of 52 percent cotton 43 percent modal and 5 percent spandex knit fabric. The garment is loose fitting and extends below the waist. It features elasticized shoulder straps trimmed with metallic yarn, a V neckline, a straight back and a hemmed bottom. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.
We are returning your samples as you requested.
The applicable subheading for styles 75103052, 75103051, 75103054 and 75103055 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 applicable subheading for style 75103053 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.
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/.
Styles 75103052, 75103051, 75103054 and 75103055 fall within textile category 350. Style 75103053 falls within textile category 351. 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