U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman’s nightgown and pajamas from Korea.
NY G84660 December 27, 2000 CLA-2-61:RR:NC:WA:361 G84660 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Rita Pitts Classification Specialist Dillard’s, Inc. 1600 Cantrell Little Rock, Arkansas 72201 RE: The tariff classification of a woman’s nightgown and pajamas from Korea. Dear Ms. Pitts: In your letter dated November 28, 2000, you requested a classification ruling for a nightgown and pair of pajamas. As you have requested, the garment is being returned to you. Style 112C1415 (112C1415W-women’s size) is a woman’s nightgown constructed from 100% cotton knit fabric. The knee length, sleeveless nightgown has a rounded neckline with picot trim; a partial front opening with a four button closure; and a plain hemmed bottom. Style 112C9414 (112C9414W-women’s size) is a pair of pajamas for women constructed from 100% cotton knit fabric. The sleeveless top has a rounded neckline; a small breast patch pocket; and a hemmed bottom with side slits extending upward approximately three inches. The neckline, armholes and top of the pocket are trimmed with picot edging. The pajama shorts have an elasticized waistband with a drawstring and hemmed leg openings. Both based on its appearance, and the documentation, the garments are considered to be sleepwear of heading 6108. The applicable subheading for both garments will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...nightdresses and pajamas …of cotton. The rate of duty will be 8.7 percent ad valorem. Effective January 1, 2001, the rate of duty will be 8.6 percent ad valorem Both garments fall within textile category designation 351. Based upon international textile trade agreements, garments imported from Korea are subject to quota and 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