The tariff classification of a woman’s sleep top from Vietnam.

N026363 May 19, 2008 CLA-2-:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Christine R. Marren Charming Shoppes Incorporated 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s sleep top from Vietnam. Dear Ms. Marren: In your letter dated April 15, 2008, you requested a classification ruling for a woman’s sleep top. The submitted sample, Style #680-192900, is a woman’s sleep top constructed from 95% cotton and 5% spandex knit fabric. The garment features short sleeves, a U-shaped neckline, a partial front opening with a three-button closure, and lettuce edging finishing the sleeves and the bottom of the garment. 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 680-192900, 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 680-192900, 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. In your letter you referred to the submitted garment as a sleep top. You have not indicated if you will also be importing matching sleepwear bottom. If equal numbers of matching tops and bottoms are imported in the same shipment, the classification, rate of duty, and textile category designation change. Please note that by the term "matching", Customs is making reference not only to design, style and coloring, but also to size. In regard to sizing, provided the bulk of the shipment consists of garments (tops and bottoms) which are matched as to size a slight variation in sizing between a limited number of tops and bottoms will not preclude classification as pajamas. This ruling is being issued based on the facts presented. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2.  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