The tariff classification of a woman’s nightshirt from China

N006199 February 7, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.21.0020 Ms. Leigh Beckford Vandegrift Forwarding Co., Inc. 230-19 Int’l Airport Center, Suite 250 Jamaica, NY 11403 RE: The tariff classification of a woman’s nightshirt from China Dear Ms. Beckford: In your letter dated January 26, 2007, you requested a classification ruling behalf of H & M Hennes & Mauritz LP. Your sample will be returned as requested. Submitted sample, style # 477830/1335, is a woman’s nightshirt constructed from 100% cotton woven fabric. The garment extends from the shoulders to approximately the knee. The garment features a banded collar, partial opening front secured by seven buttons, contrasting colored piping around the chest and back, elbow length sleeves with one button, 7 inch side vents and a hemmed bottom. The applicable subheading for the style 477830/1335 will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other: women’s. The duty rate will be 8.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style 477830/1335 falls within textile category 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division