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

N118473 September 3, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Jeannine Greener Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of a woman’s beach cover-up from China. Dear Ms. Greener: In your letter dated August 4, 2010, you requested a classification ruling for a woman’s beach cover-up. The submitted sample, Style #012-3057, is a woman’s beach cover-up constructed from 60% cotton and 40% polyester knit slub fabric. The garment is loose fitting and extends from the shoulders to the upper thigh and features a U-shaped neckline, short sleeves, a kangaroo pocket below the waist, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for the beach cover-up, Style 012-3057, 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