The tariff classification of a woman’s nightdress from the Ukraine

N089260 January 29, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.31.0010 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s nightdress from the Ukraine Dear Ms. Watson: In your letter dated December 23, 2009 you requested a classification ruling on behalf of your client Garnet Hill. The submitted sample, Style 21420, is a woman’s nightdress constructed from 100 percent cotton knit fabric. The oversized nightdress extends below mid thigh. The garment features a scooped front neckline; hemmed, short sleeves; and a hemmed bottom. Based on its appearance it is considered sleepwear of heading 6108. We are returning the sample. The applicable subheading will be 6108.31.0010, 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: Nightdresses and pajamas: Of cotton: 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