Base
A893681996-11-19New YorkClassification

The tariff classification of a girl's knit beach cover-up from Saipan, Commonwealth of the Northern Mariana Islands and a girl's knit undershirt from Thailand

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of a girl's knit beach cover-up from Saipan, Commonwealth of the Northern Mariana Islands and a girl's knit undershirt from Thailand

Ruling Text

PD A89368 November 19, 1996 CLA-2-61:LA:S:T:1:2:G04 A89368 CATEGORY: Classification TARIFF NO.: 6108.91.0040; 6109.10.0037 Mr. James I. Salach Import Manager Gymboree Corporation 700 Airport Blvd., Suite 200 Burlingame, CA 94010-1912 RE: The tariff classification of a girl's knit beach cover-up from Saipan, Commonwealth of the Northern Mariana Islands and a girl's knit undershirt from Thailand Dear Mr. Salach: In your letter dated November 1, 1996, you requested a tariff classification ruling. Style 561-00043 is a girl's beach cover-up top constructed from 100% cotton finely knit terry fabric. The garment is sleeveless and features a rib knit crew neckline, hemmed sleeve openings, a flared body and a hemmed bottom. The garment will be imported in girls' sizes extra small to extra large. Style 231-00019 is a girl's knit sleeveless undershirt constructed from 100% cotton finely knit fabric. The garment features a scoop neckline in front and back, elasticized lace-like edging at the neckline and armholes and a hemmed bottom. The garment will be imported in girls' sizes extra small to extra large. Your samples will be returned as requested. The applicable subheading for the beach cover-up will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls'. If considered a product of the Northern Mariana Islands, pursuant to General Note 3(a)(iv), HTS, the beach cover-up will be free of duty; otherwise, it will be dutiable at the rate of 8.9% ad valorem. The applicable subheading for the undershirt will be 6109.10.0037, Harmonized Tariff Schedule of the United States (HTS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of cotton: women's or girls': underwear. The rate of duty will be 20.1% ad valorem. The beach cover-up falls within textile category designation 350. As a product of the Northern Mariana Islands, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. The undershirt falls within textile category designation 352. As a product of Thailand, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Audrey Adams Port Director Los Angeles