Base
A873021996-09-06New YorkClassification

The tariff classification of women's nightshirts with matching carrying bags from the Philippines

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-30 · Updates monthly

Summary

The tariff classification of women's nightshirts with matching carrying bags from the Philippines

Ruling Text

NY A87302 September 6, 1996 CLA-2-62:RR:NC:WA 360 A87302 CATEGORY: Classification TARIFF NO.: 6208.21.0010 Ms. Ludene Murphree Import Operations Manager The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of women's nightshirts with matching carrying bags from the Philippines Dear Ms. Murphree: In your letter dated August 20, 1996, you requested a classification ruling on behalf of Old Navy Clothing Company. The sample submitted with your request will be returned to you under separate cover. Style 429094 consists of a nightshirt and a matching carrying bag constructed from 100 percent cotton woven napped flannel yarn dyed fabric. The sleepshirt has a partial opening with a two button right over lefy closure, contrasting piping on long sleeve shirt cuffs around the collar and front opening. The bottom ia hemmed. You state that you will also be importing styles 429115 and 429116 which are identical in styling to style 429094 but are of different yarn dyed plaids. The nightshirt will be imported packed in a self-fabric bag with a drawstring closure. The bag features a large label which displays a drawing of its contents (nightshirt), the size of the garments (S), the fiber content (100% cotton), the country of origin (Philippines) and the words "OLD NAVY Women's flannel nightshirt". The nightshirt packaged inside the matching flannel bag are sold together at retail and are considered to be a composite good in accordance with GRI 3(b). The nightshirt lends the essential character to the unit. Accordingly, the carrying bag shall be classified with the nightshirt. The applicable subheading for the style 429094 will be 6208.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls'...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 9.4 percent ad valorem. Style 429094 falls within textile category designation 351. Based upon international textile trade agreements products of the Philippines are subject to quota restraints and a visa requirement. 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, Roger J. Silvestri Director National Commodity Specialist Division