U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6108.32.0025
$54.8M monthly imports
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Ruling Age
20 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of girls’ nightwear and slippers from China, Cambodia, Thailand, or the Dominican Republic
NY L84484 May 11, 2005 CLA-2-61;64:RR:NC:TA:358 L84484 CATEGORY: Classification TARIFF NO.: 6108.32.0025; 6405.20.9000 Joseph R. Hoffacker Barthco The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of girls’ nightwear and slippers from China, Cambodia, Thailand, or the Dominican Republic Dear Mr. Hoffacker: In your letter dated April 28, 2005, written on behalf of Dream Apparel Group LLC, you requested a classification ruling. Submitted style P374W13 is comprised of two components. One of the components is a loose-fitting, short-sleeved, pullover nightgown, manufactured from jersey fabric of 100% polyester; the other is a pair of closed-toe, open-heel slippers of which only one of the slippers was submitted. This slipper, resembling a teddy bear at the front, is manufactured from pile fabric of man-made fibers and a midsole of plastic foam, sewn to an outer sole of textile onto which traction dots of rubber/plastic have been applied in a pattern of paw prints at intervals of approximately one inch. It appears that the textile portion of the outersole predominates. As you have requested, the nightgown and the slipper are being returned. The applicable subheading for the nightgown will be 6108.32.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…nightdresses…knitted…of man-made fibers, girls’, other; and for the pair of slippers will be 6405.20.9000, HTS, which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers of wool (linings, accessories or reinforcements not included); and which has a line ofdemarcation between the sole and the upper. The duty rates will be 16 and 12.5 percent ad valorem, respectively. The nightgown falls within textile category designation 651. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. Nightwear for children in sizes 0-14 is subject to the flammability standards of the Consumer Products Safety Commission (CPSC). Please contact the CPSC regarding compliance. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division