The tariff classification of women’s beachwear

N045308 December 10, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Marilyn Santos Supreme International, LLC. 3000 NW 107th Avenue Miami, Florida 33172 RE: The tariff classification of women’s beachwear Dear Ms. Santos: In your letter dated November 19, 2008 you requested a classification ruling. The submitted sample, Style 89SK0198, is a woman’s beach cover-up constructed of 100 percent cotton knit fabric. The halter style robe extends to the mid-thigh. It features a hood, a full front opening with a self fabric tie closure below the bust and a hemmed bottom. The upper back of the garment is elasticized and extends straight across from side seam to side seam, exposing the upper half of the back. Based on the physical characteristics of the garment, the garment is considered a beach cover-up of heading 6108. The submitted sample, Style 89SK0197, is a woman’s beach cover-up constructed of 100 percent cotton knit fabric. The garment extends to the mid-thigh. It features a partial front wrap opening with no means of closure, a modified racer back pulled together with a self fabric loop, an elasticized waist and a hemmed bottom. Based on the physical characteristics of the garment, the garment is considered a beach cover-up of heading 6108. We are returning your samples as you requested. The applicable subheading for both styles 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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