The tariff classification of women’s housecoats/dusters from China & various countries

N025919 April 17, 2008 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.91.1010; 6108.91.0030 Mr. Andy S. Wood Family Dollar Services, Inc. 10401 Monroe Rd. Matthews, NC 28105 RE: The tariff classification of women’s housecoats/dusters from China & various countries Dear Mr. Wood: In your letter dated April 4, 2008, you requested a classification ruling. Your samples will be returned as requested. Submitted sample, style #3100416, is a woman’s housecoat/duster constructed from 55% cotton and 45% polyester woven fabric. The collarless garment extends from the shoulder to below the knee and features a v-neckline, short sleeves, a full front opening secured by six snap closures, two patch pockets at the waist and a hemmed bottom. Submitted sample, style #3100419, is a woman’s housecoat/duster constructed from 55% cotton and 45% polyester woven fabric. The collarless garment extends from the shoulder to below the knee and features a round neckline, short sleeves, a full front zippered opening, two patch pockets at the waist and a hemmed bottom. Submitted sample, style #3100999, is a woman’s house/duster constructed from 60% cotton and 40% polyester knit fabric. The collarless garment extends from the shoulder to below the knee and features a v-neckline, short sleeves, a full front zippered opening, two patch pockets at the waist and a hemmed bottom. The applicable subheading for the styles #3100416 and #3100419 will be 6208.91.1010, 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: other: of cotton: bathrobes, dressing gowns and similar articles: women’s. The duty rate will be 7.5 percent ad valorem. The applicable subheading for the style #3100999 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: women’s. The duty rate will be 8.5 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/. All styles fall within textile category 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division