The tariff classification of two woman’s sleep tops from Indonesia.

N068507 August 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Cyndi Bergamini Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of two woman’s sleep tops from Indonesia. Dear Ms. Bergamini: In your letter dated July 7, 2009, you requested a classification ruling for two woman’s sleep tops. The submitted samples are described as follows: Style #732-8143-00 - A woman’s sleep top constructed from 100% cotton knit fabric. The garment features short sleeves, a U-shaped neckline, pleats at the front of the neckline, and a hemmed bottom. Style #732-8144-00 – A woman’s sleep top constructed from 100% cotton knit fabric. The garment is sleeveless and features a U-shaped neckline, pleats at the front of the neckline, and a hemmed bottom. Based on the appearance of the submitted garments, as well as the submitted marketing information, they are considered sleepwear. We are returning your sample as you requested. The applicable subheading for the sleep tops, Styles 732-8143-00 and 732-8144-00, 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. 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/. 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