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NY J81485

March 12, 2003

CLA-2-62:RR:NC:N3:360 J81485


TARIFF NO.: 6208.21.0020

Ms. Lesa R. Hubbard
J.C. Penney Company, Inc.
P.O. Box 10001
Dallas, TX 85301-0001

RE: The tariff classification of women's sleep shirts from India

Dear Ms. Hubbard:

In your letter dated February 21, 2003, you requested a ruling on tariff classification.

The submitted sample, Lot #112-4219, is a woman’s sleep shirt constructed from 100 percent cotton woven fabric. The garment features long sleeves with eyelet trim, a round neckline with eyelet trim, a partial front opening secured by four buttons, pintucks on the bodice and a shirttail bottom. The sleeves and front placket have a crochet trim.

The submitted sample, Lot # 112-4218, is a woman’s sleep shirt constructed from 100 percent cotton woven eyelet fabric. The garment features an elasticized peasant neckline with a keyhole self-fabric tie and long sleeves.

In your letter you suggest lot numbers 112-4219 and 112-4218 are classifiable under subheading 6108.31.0010, HTS. Because both garments are made from woven fabric, not knitted, the correct classification for both garments is under heading 6208, HTS.

The applicable subheading for both garments will be 6208.21.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: nightdresses and pajamas: of cotton: other: women’s. The rate of duty will be 9 percent ad valorem.

Both garments fall within textile category designation 351. Based upon international textile trade agreements products of India are currently subject to quota restraints and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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

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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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