The tariff classification of a woman’s nightgown from Mauritius.

NY H80863 May 24, 2001 CLA-2-61:RR:NC:WA:361 H80863 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Kathy Brennan Import Manager Eddie Bauer P.O. Box 97000 Redmond, Washington 98073-9700 RE: The tariff classification of a woman’s nightgown from Mauritius. Dear Ms. Brennan: In your letter dated May 4, 2001, you requested a classification ruling for a woman’s nightgown. As you have requested, the garment is being returned to you. The nightgown will be imported under style numbers 045-0297 (regular), 045-0298 (petite) and 045-0299 (tall). It is constructed from 100% cotton rib knit fabric. The nightgown, which extends below the knee, has a v-shaped neckline with ribbon trim; long hemmed sleeves; and a plain hemmed bottom. You have indicated that the nightshirt will be bought and sold as sleepwear. Based on the appearance of the garment, as well as the manner in which it will be merchandised, it is considered sleepwear of heading 6108. The applicable subheading for the nightgown will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit… nightdresses of cotton. The rate of duty will be 8.6 percent ad valorem. The nightgown falls within the textile category designation 351. Based upon international textile trade agreements, at present, products of Mauritius 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