The tariff classification of a men’s woven robe from El Salvador.

N134855 December 28, 2010 CLA-2-61:OT:RR:NC:WA:356 CATEGORY: Classification TARIFF NO.: 6207.91.1000 Ms. Kathy Guyer-Martin Ms Katie Carothers Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of a men’s woven robe from El Salvador. Dear Ms. Martin and Ms. Carothers: In your letter dated November 23, 2010, you requested a tariff classification ruling. As requested, your sample will be returned. Style R171 is a wrap men’s robe constructed from 100% cotton, woven fabric. The robe extends to the mid-calf and features a full front opening; a shawl collar; an embroidered logo on the left chest; long, hemmed sleeves; a self-fabric belt with two belt loops; patch pockets below the waist; a hanger loop on the inside rear neckline; and a straight, hemmed bottom. The robe and the self-fabric belt meet the definition of a composite good found in the Explanatory Notes to the General Rules of Interpretation, 3(b). The essential character of Style P382 is imparted by the robe. The applicable subheading for Style R171 will be 6207.91.1000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for men’s or boys’ singlets and other undershirts, underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: other: of cotton: bathrobes, dressing gowns and similar articles. The rate of duty is 8.4% 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 this ruling letter 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 this ruling, contact National Import Specialist Mary Ryan at 646- 733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division