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J843072003-05-28New YorkClassification

The tariff classification of woman’s knit nightgown from Malaysia.

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 woman’s knit nightgown from Malaysia.

Ruling Text

NY J84307 May 28, 2003 CLA-2-61:RR:NC:WA:361 NY J84307 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Betty Coats Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of woman’s knit nightgown from Malaysia. Dear Ms. Coats: In your letter dated April 28, 2003, you requested a classification ruling. The submitted sample, a woman’s nightgown , will be imported under Styles #275105 and 275106. The garment is constructed from 60% cotton, 40% polyester knit fabric. The garment extends from the neck to the ankles and features a V-neckline, short sleeves, a left front chest pocket, and a hemmed bottom. The garment also has an embroidered patch in the shaped of a pair of lips, stitched on the front pocket. Based on its appearance, the garment is considered sleepwear and classified in heading 6108. We are returning your sample as you requested. The applicable subheading for the nightgown Styles 275105 and 275106, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses, of cotton, women’s. The rate of duty will be 8.6% ad valorem. The nightgown, Styles 275105 and 275106, falls within textile category designation 351. Based upon international textile trade agreements this category, from Malaysia is subject to visa requirements and quota restraints. 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 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

Related Rulings for HTS 6108.31.00.10

Other CBP classification decisions referencing the same tariff code.