The tariff classification of women’s sleep tops

N070036 August 4, 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 women’s sleep tops Dear Ms. Bergamini: In your letter dated July 20, 2009 you requested a classification ruling. The submitted sample, style 680-2564-00, is a woman’s sleep top constructed of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless garment features a scooped front neckline, a racer back style pulled together with a self fabric loop, elastic gathering below the bust and a hemmed bottom. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108. We are returning your sample. The applicable subheading 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% 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/. 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