The tariff classification of a woman’s beach cover-up from Vietnam or Jordan

N042820 October 30, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location # 22-290 Dodgeville, Wisconsin 53595 RE: The tariff classification of a woman’s beach cover-up from Vietnam or Jordan Dear Ms. Malina: In your letter dated October 24, 2008 you requested a classification ruling. The submitted sample, style 347236, is a woman’s beach dress constructed of 100 percent cotton jersey knit fabric. The beach cover-up extends from the neck to the mid-thigh. It features a Henley neckline, a partial front opening with a five button closure and a hemmed bottom. Based on the physical characteristics of the garment and the accompanying merchandising information, the garment is considered a beach cover-up of heading 6108. We are returning your sample as you requested. The applicable subheading will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% ad valorem. The textile category designation is 350. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division