The tariff classification of a women’s robe from China

N101159 April 16, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Jennifer Polston Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a women’s robe from China Dear Ms. Polston: In your letter dated April 9, 2010 you requested a classification ruling. The submitted sample, style 5S4088, is a woman’s robe constructed from 85 percent cotton, 11 percent polyester and 4 percent elastane knit fabric. The robe features long sleeves with rib knit cuffs, a hood, side pockets, a full front opening with a fabric belt closure and a hemmed bottom. The garment extends to mid thigh and is loose fitting. Based on its appearance and the merchandising information, the garment is considered a bathrobe 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