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

N087258 January 8, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Cyndi Bergamini Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s beach cover-up from Vietnam. Dear Ms. Bergamini: In your letter dated December 8, 2009, you requested a classification ruling for a woman’s beach cover-up. The submitted sample, Style #449-4082-00, is a woman’s beach cover-up constructed from 59% cotton, 40% polyester, and 1% spandex knit fabric. The garment is loose fitting and extends from the shoulders to below the knee. The garment features a V-shaped neckline, ¼” sleeves, and a keyhole opening at the center of the bust area, with a plastic ring. The sample also has slits at both sides, and a hemmed bottom. You indicate in your request that the garment will be marketed and sold in the swimwear section. We are returning your sample as you requested. The applicable subheading for the beach cover-up, Style 449-4082-00, will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty 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