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NY N014009




July 23, 2007

CLA-2-61:RR:NC:TA:361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030, 6208.91.3010

Ms. Christine Lanoue
Talbots Import, LLC.
Import Department
1 Talbots Drive
Hingham, MA. 02043

RE: The tariff classification of four women’s sleepwear garments from China

Dear Ms. Lanoue:

In your letter dated June 28, 2007 you requested a classification ruling.

Style 75103041 is a woman’s sleep tank top constructed of 100 percent cotton knit fabric. The sleeveless garment is loose fitting and extends below the waist. It features shoulder straps, a U neckline and back which are capped, a hemmed bottom and embroidery on the front of the panel in a snowflake design. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108.

Style 75103043 is a woman’s sleep tank top constructed of 100 percent cotton knit fabric. The sleeveless garment is loose fitting and extends below the waist. It features shoulder straps, a U neckline and back which are capped, a hemmed bottom and embroidery on the front of the panel in a heart design. Although you have described the garments as sleepwear, their appearance is ambiguous and does not clearly demonstrate their use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, these styles will be considered sleepwear, and classified in heading 6108.

Style 75103063 is women’s sleep pants constructed of 100 percent cotton woven fabric. The garment is loose fitting. The flannel pull-on pants feature an elasticized waistband and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6208.

Style 75103036 is women’s sleep pants constructed of 100 percent cotton woven fabric. The garment is loose fitting. The pull-on flannel pants feature a partially elasticized waistband with a drawstring, one back pocket and hemmed leg openings. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6208.

We are returning your samples as you requested.

The applicable subheading for styles 75103041and 75103044 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.

The applicable subheading for style 75103063 and 75103036 will be 6208.91.3010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of cotton: other: women’s. The duty rate will be 11.2 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/.

Styles 75103041and 75103043 fall within textile category 350. Style 75103063 and 75103036 falls within textile category 352. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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,

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