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NY 803473

November 22, 1994

CLA-2-61:S:N5:358 803473


TARIFF NO.: 6108.32.0025

Ms. Helene Urbaitel
Inner World
30 E. 33rd Street
New York, New York 10016

RE: The tariff classification of a girl's nightgown from Costa Rica.

Dear Ms. Urbaitel:

In your letter dated October 18, 1994, you requested a tariff classification ruling.

The submitted sample, which has no style number, is a 100% brushed polyester, flame retardant, girl's nightgown. The item, which is a size 10, has a ribbed neckline and elasticized short sleeves. The front panel has a large screen print design.

You state in your letter that you propose assembly in Costa Rica "under the 9802 regime." The 9802.0050 and 9802.0080 duty exemptions do not apply to the screen printed front panel. Screen printing and heat transfer operations performed on the front panel constitute more than mere assembly or alteration, and render the front panel ineligible for 9802 benefits.

The applicable subheading for the nightgown will be 6108.32.0025 Harmonized Tariff Schedule of the United States (HTS), which provides for girls' slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted, nightdresses and pajamas, of man-made fibers, girls', other. The rate of duty will be 17% ad valorem.

The gown, falls within textile category designation 651. Based upon textile trade agreements, products of Costa Rica are presently not subject to visa requirements nor quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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