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

N083301 November 9, 2009 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 Dear Ms. Malina: In your letter dated October 29, 2009 you requested a classification ruling. The submitted sample, style 389060, is a woman’s beach cover up constructed of 100 percent cotton knit fabric. The sleeveless garment is loose fitting and extends from the shoulders to below mid thigh. It features a scooped neckline in front and back, a shirred back neckline, 1 5/8 inch wide shoulder straps, one left breast patch pocket and a hemmed bottom. You indicate that the garment will only be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garment and marketing, 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. 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