The tariff classification of a woman’s nightdress and a sleep separate from Macau

N103349 May 5, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.31.0010; 6108.91.0030 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA. 02115 RE: The tariff classification of a woman’s nightdress and a sleep separate from Macau Dear Ms. Downing: In your letter dated April 22, 2010 you requested a classification ruling. The submitted sample, style W4410, is a woman’s nightgown constructed of 100 percent cotton jersey knit fabric. The garment extends below mid thigh. It features 1 ½ inch shoulder straps; a scooped neckline in front and back; picot trim on the neckline and armholes; a flat print design on the front panel; and an unfinished bottom with overlock stitching. The submitted sample, style W4464, is a woman’s sleep top constructed of 100 percent cotton rib knit fabric. The tank style sleep top features a scooped neckline; a flat print “lifeisgood” design on the front panel; capping on the neckline and armholes; and a hemmed bottom. Both styles will be imported in sizes S-XL. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, they will be considered sleepwear and classified in heading 6108. We are returning your samples as you requested. The applicable subheading for style W4410 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: Of cotton: Women’s. The duty rate will be 8.5% ad valorem. The applicable subheading for styleW4464 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