The tariff classification of girls’ beachwear cover-ups from China or Macau

NY M84856 July 20, 2006 CLA-2-62:RR:NC:TA:358 M84856 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Michael Fung GMA Accessories, Inc. 245 Secaucus Road Secaucus, NJ 07094 RE: The tariff classification of girls’ beachwear cover-ups from China or Macau Dear Mr. Fung: In your letter dated July 11, 2006 you requested a classification ruling. Submitted style RK-26 has long sleeves, hemmed cuffs, a hemmed bottom and a wide neck opening. Style RK-31 has a hood, no sleeves and a front kangaroo style pouch pocket at the midsection. Both styles are loose fitting terry tunics with pull-on styling and side slits at the hem sides. The garments are made of terry knit fabric that is 80% cotton, 20% polyester. The articles are sized for girls 3-14. The sample garments are being retained for reference purposes. The applicable subheading for this style will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ bathrobes and similar articles, of cotton, other, girls’. The duty rate will be 8.5 per cent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Cotton bathrobes 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division