The tariff classification of a girl’s beachwear cover-up from Sri Lanka.

N053401 March 5, 2009 CLA-2-61:RR:NC:WA:358 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a girl’s beachwear cover-up from Sri Lanka. Dear Mr. Echeverria: In your letter dated February 26, 2009, you requested a classification ruling for a girl’s garment. The submitted sample will be returned to you. Style AG5087 is a girl’s beachwear cover-up constructed from French terry knit fabric that is 96% cotton, 4% elastane. The pullover style garment has a hood, short sleeves, and two patch pockets. The garment coverage extends to at least the mid-thigh vicinity. The applicable subheading for style AG5087 will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other, girls’. The duty rate will be 8.5% 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/. 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