CLA-2-62:RR:NC:TA:360 C86864

Ms. Kathy Brennan
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700

RE: The tariff classification of a woman's nightgown from India

Dear Ms. Brennan:

In your letter dated April 21, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 045-4906 is a nightgown constructed from 100 percent cotton woven flannel fabric. The garment features long sleeves, a round neckline, a partial front opening secured by five buttons. The garment extends from the shoulders to the ankles. This garment will also be imported under style 045-4907 (petite), 045-4908 (women's).

The applicable subheading for style 045-4906 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: with two or more colors in the warp and/or the filling. The duty rate will be 9.3 percent ad valorem.

Style 045-4906 falls within textile category designation 351. Based upon international textile trade agreements products of India are subject to a visa requirement and quota restraints.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Patricia Schiazzano at (212) 466 - 5866.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division