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NY N007272





March 6, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.31.0010, 6108.92.0030

Mr. Paul Anuschat
Geo. S. Bush & Co.
P.O. Box 8829
Portland, Oregon
97208-8829

RE: The tariff classification of four sleepwear garments from China

Dear Mr. Anuschat:

In your letter dated February 20, 2007 on behalf of Fred Meyer, Inc./The Kroger Co. you requested a classification ruling.

Style 24-3021 is a woman’s nightshirt constructed from 100 percent cotton lightly brushed knit fabric. The garment features a capped V shaped neckline, partial front opening with three buttons, hemmed bottom with side slits and long sleeves with hemmed cuffs. The nightshirt extends below the knee.

Style 24-3043 is a woman’s nightshirt constructed from 100 percent cotton lightly brushed knit fabric. The garment features a capped V shaped neckline, partial front opening with three buttons, hemmed bottom with side slits and short sleeves with hemmed cuffs. The nightshirt extends below the knee.

Style 24-3019 is a woman’s top constructed from 50 percent polyester 50 percent rayon rib knit fabric. The garment features a capped U shaped neckline, partial front opening with one button, hemmed bottom and capped oversized armholes. The top extends below the waist and is sleeveless. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

Style 24-3020 is a woman’s top constructed from 50 percent polyester 50 percent rayon rib knit fabric. The garment features a capped U shaped neckline, partial front opening with one button, hemmed bottom and capped long sleeves. The top extends below the waist. Based on its appearance and the accompanying merchandising information, the garment is considered sleepwear of heading 6108.

The applicable subheading for style 24-3019 and 24-3020 will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank topsknitted or crocheted: Of cotton: women’s. The duty rate will be 16% ad valorem.

The applicable subheading for style 24-3043 and 24-3021 will be 6108.31.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Nightdresses and pajamas: Of cotton: Women’s. The duty rate will be 8.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Style 24-3019 and 24-3020 fall within textile category 650. Style 24-3043 and 24-3021 fall within textile category 351. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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