CLA-2-61:OT:RR:NC:TA:361
Ms. Gayle E. Williams Sears Holdings Corporation
Dept. 733IMP-A3-366B
3333 Beverly Road
Hoffman Estates, IL. 60179
RE: The tariff classification of a woman’s nightdress
Dear Ms. Williams:
In the letter dated November 23, 2009 a classification ruling was requested.
The submitted sample, Style LUOJB34042MI, is a woman’s nightshirt constructed from 100 percent cotton knit fabric. The sleeveless garment features a scooped neckline, 1 ¾ inch wide shirred shoulder straps, a shirred waist and a hemmed bottom. The nightshirt extends below mid thigh.
Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108.
We are returning your sample.
The applicable subheading 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 and pajamas: 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/.
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