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NY J83940

May 28, 2003

CLA-2-61:RR:NC:WA:361 NY J83940


TARIFF NO.: 6108.31.0010

Ms. Betty Coats
Kmart Corporation
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of woman’s knit nightgown from Cambodia.

Dear Ms. Coats:

In your letter dated April 28, 2003, you requested a classification ruling.

The submitted sample, Style #125361, is a woman’s nightgown constructed from 100% cotton knit fabric. The garment extends from the neck to the ankles and features a modified U-neckline, short sleeves, a slit at the right side, and a hemmed bottom. Both sleeves and collar are trimmed with an embroidered loop stitching. The garment also has an applique in the shape of a cat, and the words “The Cat’s Pajamas”, stitched to the front panel, at the chest area.

Based on its appearance, the garment is considered sleepwear and classified in heading 6108.

We are returning your sample as you requested.

The applicable subheading for the nightgown Style 125361, will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit nightdresses, of cotton, women’s. The rate of duty will be 8.6% ad valorem. The nightgown, Style 125361, falls within textile category designation 351. Based upon international textile trade agreements this category, from Cambodia is subject to visa requirements but not subject to quota restraints.

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. 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 Angela De Gaetano at 646-733-3052.


Robert B. Swierupski

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