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

N120467 September 24, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030; 6114.20.0040 Ms. Maya Kessler Eddie Bauer 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of women’s beach cover-ups and a playsuit from China. Dear Ms. Kessler: In your letter dated August 18, 2010, you requested a classification ruling for two women’s beach-cover-ups, and a playsuit. The submitted samples are described as follows: 1. A woman’s beach cover-up imported under Style 012-3058. The garment is constructed from 60% cotton, and 40% modal knit fabric. The garment extends from the shoulder to mid-thigh and features a cross-over V-shaped neckline in front, oversize armholes, and narrow shoulder straps that are pulled together in the rear with a fabric tube. The garment also has an empire waist, and a hemmed bottom. You state that the garment will also be imported in plus sizes under Style #012-3059. 2. A woman’s beach cover-up imported under Style 012-3061. The garment is constructed from 60% cotton, and 40% modal knit fabric. The garment extends from the shoulder to mid-thigh and features a cross-over V-shaped neckline in front, oversize armholes, and narrow shoulder straps that are pulled together in the rear with a fabric tube. The garment also has an empire waist, and a hemmed bottom. You state that the garment will also be imported in plus sizes under Style #012-3062. 3. Style #012-3060 is a woman’s playsuit constructed from 60% cotton and 40% modal knit fabric. The one-piece, step in garment is sleeveless and features a cross-over V-neckline in front, a straight back, pockets below the waist, and short hemmed leg openings. You indicated in your request that Styles 012-3058, 012-3059, 012-3061, and 012-3062, will be marketed and sold in the swimwear section. In your ruling request, you indicated that Style 012-3060 is a woman’s swimsuit cover-up. Based on the construction of the sample, the garment is considered a playsuit of subheading 6114, HTSUS. We are returning your samples as you requested. The applicable subheading for Styles 012-3058, 012-3059, 012-3061, and 012-3062 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. The applicable subheading for the romper of Style 012-3060 will be 6114.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Sunsuits, washsuits, one-piece playsuits and similar apparel: Women’s. The duty rate will be 10.8% 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