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NY K81433

December 17, 2003
CLA-2-61:RR:NC:WA:361 NY K81433


TARIFF NO.: 6108.32.0010

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

RE: The tariff classification of a woman’s nightgown from Taiwan.

Dear Ms. Coats:

In your letter, which we received on November 21, 2003, you requested a classification ruling for a woman’s nightgown. The sample will be returned, as requested.

Style 275138 is a woman’s nightgown constructed from 100% nylon knit fabric. The ankle length nightgown has adjustable shoulder straps, an embroidered bust, capped armholes, and a “lettuce edge” finish at the bottom. Based on its appearance, the garment is considered sleepwear.

The applicable subheading for style 275138 will be 6108.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's knit ...pajamas of man-made fibers. The rate of duty will be 16.1% ad valorem. Effective January 1, 2004, the rate of duty will be 16% ad valorem.

Style 275138 falls within the textile category designation 651. Based upon international textile trade agreements, category 651 from Taiwan 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 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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