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

N181483 September 15, 2011 CLA-2-61:OT:RR:NC:N3:361 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 three women’s beach cover-ups from China Dear Ms. Greener: In your letter dated August 18, 2011 you requested a classification ruling for three women’s beach cover-ups. The submitted sample is a woman’s beach cover-up constructed from 83% cotton and 17% polyester terry knit fabric. The garment is loose fitting and extends from the shoulders to the below the knees. It features a partial front opening with a zipper closure; a hood with a drawstring; hemmed, long sleeves; a kangaroo pocket; a drawstring cinch below the kangaroo pocket and a hemmed bottom. The garment will be imported under style # 012-3276 (regular) and 012-3277 (tall). The submitted sample, Style #012-3278, is a woman’s beach cover-up constructed from 83% cotton and 17% polyester terry knit fabric. The garment is loose fitting and extends from above the bust to below the knees. The top of the garment is elasticized and has a drawstring to hold up the garment. It features a patch pocket on the lower right side, elastic at the hips and a hemmed bottom with side slits. The submitted sample, Style #012-3284, is a woman’s beach cover-up constructed from 60% cotton and 40% rayon knit fabric. The garment is loose fitting and extends from the shoulders to mid thigh and features a V-shaped neckline, oversized sleeve openings, a drawstring at the waist, two slash pockets and a hemmed bottom. You indicate that the garments will only be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garments and marketing, the garments are considered beach cover-ups of heading 6108. We are returning your samples as you requested. The applicable subheading for all styles 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