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

N083996 November 16, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Kim Young BDP International, Inc. 2929 Walker Road, NW, 2nd floor Grand Rapids, MI. 49544 RE: The tariff classification of a woman’s beach cover-up from Cambodia Dear Ms. Kim: In your letter dated November 10, 2009 you requested a classification ruling on behalf of your client Meijer Distribution. The submitted sample, style 331WS0105, is a woman’s beach cover-up constructed of 100 percent cotton terry knit fabric. The sleeveless garment extends from the shoulder to the mid-thigh. It features a full front opening with a zipper closure, a hood with a drawstring, two side pockets, oversized armholes and a hemmed bottom with side slits. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108. 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