The tariff classification of a woman’s sleep top from China

N160137 April 27, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Mr. Kevin Maher C Air International 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a woman’s sleep top from China Dear Mr. Maher: You requested a classification ruling on February 25, 2011 on behalf of your client Dolce Vita Intimates. In response to our letter of April 1, 2011, ruling #N151126, further information was submitted by your client in their letter dated April 7, 2011. The submitted sample, style 63000873B, is a woman’s sleep top constructed of 60 percent cotton and 40 percent polyester knit fabric. The garment is loose fitting. It features short, hemmed sleeves; a capped, rounded neckline; contrasting overlock stitching on neckline, sleeve and bottom; 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 as you requested. 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 CommoditySpecialist Division