The tariff classification of a girl’s knit bathrobe from Colombia.

N238747 March 1, 2013 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6108.92.0040 Mr. Juan Pajuelo Athena Corporate Advisors Inc. 2560 Carrington Way Frederick, MD 21702 RE: The tariff classification of a girl’s knit bathrobe from Colombia. Dear Mr. Pajuelo: In your letter dated February 13, 2013, on behalf of your client, Carmen Salazar Wright, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is a girl’s bathrobe constructed from 45% cotton, 45% polyester, 10% nylon knit quilted fabric. The bathrobe features a full front opening, self fabric edging around the neckline and front opening, ¾ length hemmed sleeves, a belt sewn onto the middle of the back and a hemmed bottom. The garment will be imported in girl’s sizes 2 to 8. Your suggestion of classification of this garment under 6208.91.1020, HTS, as a woven bathrobe is precluded since the garment is constructed from a knit chief weight man-made fabric. The applicable subheading for the bathrobe will be 6108.92.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of man-made fibers, other: girls’. The rate of duty will be 16 percent 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division