The tariff classification of women’s beach cover-ups from China.

N114900 August 12, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of women’s beach cover-ups from China. Dear Ms. Kobayashi: In your letter dated July 12, 2010, on behalf of your client Deckers Outdoor Corporation, you requested a classification ruling for three women’s beach cover-ups. The submitted samples are described as follows: 1. Style #UA257W, the “Ambryn” - a woman’s beach cover-up constructed from 100% lightweight cotton jersey knit fabric. The garment extends from the shoulders to mid-thigh and features a hood, ¾ length sleeves, and a full front opening with a seven-button closure. The garment also has two belt loops with a tie closure, pockets at both sides, and a hemmed bottom. 2. Style #UA252W, the “Maldive” – a woman’s beach cover-up constructed from 100% lightweight cotton jersey knit fabric. The garment is loose fitting and extends from the shoulders to mid-thigh. The garment is sleeveless and features a U-shape neckline in front, a right front patch pocket, and a hemmed bottom. 3. Style # UA253W, the “Palmyra” – a woman’s beach cover-up constructed from 100% lightweight cotton jersey knit fabric. The garment is loose fitting and extends from the shoulders to mid-thigh. The garment features a V-neckline, short sleeves with cuffs, pockets at both sides, and a hemmed bottom. You indicate in your request that the garments will be marketed and sold in the swimwear section. We are returning your samples as you requested. The applicable subheading for the beach cover-ups, StylesUA257W, UA252W, and UA253W, 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