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NY J89787

November 14, 2003
CLA-2-61:RR:NC:WA:361 NY J89787


TARIFF NO.: 6108.31.0010

Ms. Lesa Hubbard
J.C. Penney Company, Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of woman’s knit nightgown from Korea or Northern Mariana Islands.

Dear Ms. Hubbard:

In your letter dated October 14, 2003, you requested a classification ruling.

The submitted sample, Style #113-1118 (which will also be imported under Style #115-5502, women’s sizes), is a woman nightgown constructed from 60% cotton, and 40% polyester knit fabric. The garment extends from the neck to the knee and features a V-neckline, short sleeves, and overlock stitching, creating a “lettuce edge”, finishing the bottom.

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

Although you have suggested that Styles 113-1118 and 115-5502 be classified as other in heading 6108.91 (other), they are more specifically classified in heading 6109.31as nightgowns.

We are returning your sample as you requested.

The applicable subheading for the nightgown, Styles 113-1118 and 115-5502, 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, Styles 113-1118 and 115-5502, falls within textile category designation 351. Based upon international textile trade agreements this category from Korea is subject to visa requirements and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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