The tariff classification of a woman’s nightgown from Macau.Dear Ms. De Silva:

NY L87899 October 11, 2005 CLA-2-61:RR:NC:WA:361 NY L87899 CATEGORY: Classification TARIFF NO.: 6108.32.0010 Ms. Stephanie De Silva Import/Export Analyst Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s nightgown from Macau. Dear Ms. De Silva: In your letter dated September 28, 2005, you requested a classification ruling for a woman’s nightgown from Macau. The sample will be returned, as requested. Style 293090 is a woman’s nightgown constructed from 96 percent nylon, four-percent spandex knit fabric. The nightgown, which extends approximately to mid-thigh, has adjustable shoulder straps, a V neckline in front with lace trip, and the bottom finished with lace trim. The applicable subheading for style 293090 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...nightdresses of man-made fibers. The rate of duty will be 16 percent ad valorem. Style 293090 falls within the 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. 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