The tariff classification of children's knit beach cover-ups from El Salvador

PD B85256 May 19, 1997 CLA-2-61:LA:S:T:1:2:G04 B85256 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Mr. John H. Qualey Rogers & Brown Customs Brokers, Inc. P. O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of children's knit beach cover-ups from El Salvador Dear Mr. Qualey: In your letter dated April 23, 1997, on behalf of Franco Manufacturing Company, you requested a tariff classification ruling. Four samples were provided which you have stated will be sold and marketed as beachwear cover-ups. The garments are constructed from 70% cotton, 30% polyester finely knit terry fabric. The garments will be imported as unisex with a size range of 2T to 4T and 4 to 6X. Style APBE-22 is a hooded pullover and features a hood, short cap sleeves, side vents, and a straight hemmed bottom. Style APBE-25 features a full front opening with three button and fabric loop closures, a hood, short cap sleeves, a gathered waist, and a straight hemmed bottom. Style APBE-27 is a hooded pullover and features a partial front opening secured with a zipper closure, short sleeves, side vents, and a straight hemmed bottom. Style APBE-29 is a pullover and features a boat-shaped neckline, short cap sleeves, and a straight hemmed bottom. The applicable subheading for the four beachwear cover-ups 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'. The rate of duty will be 8.8% ad valorem. The garments fall within textile category designation 350. As products of El Salvador, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. 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, Edward H. Webb Acting Port Director Los Angeles