The tariff classification of two women’s nightdresses from Bangladesh

N245985 September 17, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.31.0010 Mr. John Nourijanian Armen Cargo Services Inc. 150-36 182nd Street Springfield Gardens, NY 11413 RE: The tariff classification of two women’s nightdresses from Bangladesh Dear Mr. Nourijanian: In your letter dated on September 05, 2013, you requested a tariff classification ruling on behalf of your client Lati Fashion Inc. The submitted sample, Style number 6038, is a woman’s “Long Sleeve PJ Night Shirt” constructed of 100 percent cotton knit fabric. The garment features a contrasting color scooped shaped neckline in front; a contrasting color faux opening trim down the front center neckline with 4 plastic buttons; an allover polka-dot print design; a 5 inch length buttonhole tab attachment sewn inside each lower sleeve; a plastic button sewn outside on each sleeve at the mid-forearm area; hemmed long sleeves; and a hemmed bottom. The nightdress extends from the shoulders to mid-thigh area. The submitted sample, Style number 6051, is a woman’s “Short Sleeve PJ Night Shirt” constructed from 100 percent cotton knit fabric. The garment features a contrasting color scooped shaped neckline; capped short sleeves in contrasting colors; two small rhinestones, glitter, and a butterfly screen print design on the front panel; and a hemmed bottom. The nightdress extends from the shoulders to lower-thigh area. In your letter you stated the importer markets and sell all items as pajamas. You also referred the garments as night shirts in your request. Based on the features of the garments, they are considered nightdresses in heading 6108, based on the terms of the heading. We are returning your samples. The applicable subheading for style numbers 6038 and 6051 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 and pajamas: Of cotton: 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, Myles B. Harmon Acting Director National Commodity Specialist Division