CBP and the Harmonized System explanatory notes include smoking jackets and comparable at-home garments designed for wear over other clothing in a domestic setting. Outerwear jackets, suit-type jackets, and garments primarily designed for outdoor use are excluded and classified in other headings. The key criterion is the garment's design and intended domestic-use function.

While both terry and fleece bathrobes generally fall within this SITC heading, the underlying HTS 10-digit subheading can differ based on fiber content and fabric type, which in turn determines the specific duty rate. Cotton terry robes and synthetic fleece robes may carry different rates, so importers should confirm the precise HTS subheading with a licensed customs broker based on the actual fabric specification.