The tariff classification of a woman’s beach cover up from China

N075145 September 11, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA. 98004 RE: The tariff classification of a woman’s beach cover up from China Dear Ms. Greener: In your letter dated September 2, 2009 you requested a classification ruling. The submitted sample, style 012-2601, is a woman’s beach cover up constructed of 100 percent cotton jersey knit fabric. The sleeveless garment is loose fitting and extends below mid thigh. It features a U-shaped neckline in front, adjustable spaghetti straps, a draw cord below the bust and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. 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. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division