The tariff classification of beach cover-ups for girls from Turkey

NY L87479 September 2, 2005 CLA-2-61:RR:NC:TA:358 L87479 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Sherri Desjardins UPS Supply Chain Solutions P.O. Box 610328 Dallas, TX 75261 RE: The tariff classification of beach cover-ups for girls from Turkey Dear Ms. Desjardins: In your letter dated August 29, 2005, written on behalf of Oshkosh B’Gosh Inc., you requested a classification ruling. The basic characteristics of submitted styles X9924A and X9925A, resembling dresses, manufactured from knitted terry of 80% cotton/20% polyester, are short sleeves, a hood, and non-adjustable drawstrings threaded through metal grommets on the fitted waistbands. As you have requested, the sample garments are being returned. The applicable subheading for both styles will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for …girls’…dressing gowns and similar articles, knitted…, other, of cotton, other, girls’. The duty rate will be 8.5 percent ad valorem. The garments fall within textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division