The tariff classification of a boy's beach coverup from Malaysia

PD B86625 July 11, 1997 CLA-2-61:LA:S:T:1:2:G04 B86625 CATEGORY: Classification TARIFF NO.: 6107.91.0090 Mr. Raymond Meighan Customs Analyst Federated Product Development 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a boy's beach coverup from Malaysia Dear Mr. Meighan: In your letter dated June 13, 1997, you requested a tariff classification ruling. The submitted sample, style 9110000422, is a boy's beach coverup constructed from 80% cotton, 20% polyester finely knit terry fabric. The garment features a full front opening with a zipper closure, a hood, long sleeves with elasticized cuffs, front pouch pockets, side slits, and a hemmed bottom. Although no size range was stated in your letter, the sample submitted with your request is a size 3T. Your sample will be returned as requested. The applicable subheading for the beach coverup will be 6107.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: boys'. The rate of duty will be 9.1% ad valorem. The garment falls within textile category designation 350. As a product of Malaysia, 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, Irene Jankov Port Director Los Angeles-Long Beach Seaport