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NY N023165




March 11, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030, 6108.92.0030, 6108.32.0010

Ms. Inez M. Delgado
Wacoal America, Inc.
One Wacoal Plaza
Lyndhurst, NJ 07071

RE: The tariff classification of five women’s sleep tops from China

Dear Ms. Delgado:

In your letter dated February 6, 2008 you requested a classification ruling.

Style 421665 is a woman’s sleep top constructed of 97 percent cotton and 3 percent spandex rib knit fabric. The garment extends below the waist. It features a U neckline, short hemmed sleeves and a hemmed bottom.

Style 421691 is a woman’s sleep top constructed of 95 percent cotton and 5 percent spandex knit fabric. The garment extends below the waist. It features a square neckline finished with openwork fabric, decorative openwork fabric placket with buttons, short sleeves finished with openwork fabric and a hemmed bottom.

Style 421699 is a woman’s sleep top constructed of 60 percent modal and 40 percent cotton knit fabric. The garment extends below the waist. It features a U shaped neckline, a gathering on the left side with a drawstring, long sleeves finished with openwork fabric and a bottom finished with openwork fabric.

Style 427665 is a woman’s sleep top constructed of 95 percent rayon and 5 percent spandex knit fabric. The sleeveless garment extends below the waist. It features a U neckline in front, spaghetti straps, a modified racer back with embroidered appliqué and a bottom finished with openwork fabric.

Style 428689 is a woman’s nightdress constructed of 100 percent viscose rayon knit fabric. The sleeveless garment extends below mid thigh. It features a V neckline decorated below the neckline with openwork fabric, spaghetti straps, a partial front opening with a 12 button closure and an asymmetrical bottom finished with overlock stitching. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back and has a notch in the center.

Although you have described the garment as sleepwear, the appearance is ambiguous and does not clearly demonstrate its use as such. However, you have provided supporting marketing information to substantiate this claim. Therefore, it will be considered sleepwear and classified in heading 6108.

You state that styles 421699, 421691 and 427665 will be sold as part of a pajama sets. Please provide samples of each set along with the pertinent documentation to support your claim.

We are returning your samples.

The applicable subheading for styles 421665 and 421691 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 styles 421699 and 427665 will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% ad valorem.

The applicable subheading for style 428689 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’sNightdresses and pajamasknitted or crocheted: Of man-made fibers. The duty rate will be 16% 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 421665 and 421691 fall within textile category 350. Styles 421699 and 427665 fall within textile category 650. Style 428689 falls within textile category 651. 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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