The tariff classification of woman’s sleep top from Indonesia.

N017926 October 31, 2007 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Celeste Aguirre-Fernandez Mervyns, LLC 22301 Foothill Boulevard MS 4015 Hayward, CA 94541 RE: The tariff classification of woman’s sleep top from Indonesia. Dear Ms. Fernandez: In your letter dated September 24, 2007, you requested a classification ruling for women’s sleep top. The submitted garment, Style #4942, is a woman’s sleep top constructed from 100% cotton brushed jersey knit fabric. The garment features a V-neckline with a ruffle trim, short hemmed sleeves, and a hemmed bottom. You have indicated that the sleep top, Style 4942, will be sold as part of a “mix and match” sleepwear group. Based on the appearance of the submitted garment, as well as the submitted marketing information, it is considered sleepwear. We are returning your sample as you requested. The applicable subheading for the sleep top, Style 4942, will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty will be 8.5% ad valorem. The sleep top, Style 4942, falls within category designation 350. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division