The tariff classification of a woman’s knit nightgown from Macau.

NY L87828 October 26, 2005 CLA-2-61:RR:NC:WA:361 NY L87828 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Ms. Stephanie DeSilva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s knit nightgown from Macau. Dear Ms. DeSilva: In your letter dated September 23, 2005, you requested a classification ruling. The submitted sample, Style #PP1030644, is a woman nightgown constructed from 95% cotton, and 5% spandex knit fabric. The sleeveless nightgown extends from the neck to the mid-thigh area and features a V-neckline in front, elasticized adjustable shoulder straps, a lace insert around the waist of the garment, lace trim around the neckline and a portion of the shoulder straps, and a hemmed bottom. 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, Style PP1030644, 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 8.5% ad valorem. The nightgown, Style PP1030644, falls within textile category designation 351. 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. 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