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

N117319 August 6, 2010 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 China Dear Ms. Malina: In your letter dated July 26, 2010 you requested a classification ruling. The submitted sample, style 388227, is a woman’s beach cover-up constructed of 100 percent cotton knit fabric. The sleeveless garment extends from the shoulder to the mid-thigh. It features a U-shaped, shirred neckline; two side pockets; oversized armholes; and a hemmed bottom. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108. We are returning your sample. 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