The tariff classification of a woman’s towel wrap from Vietnam

N231395 August 30, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Mr. Joseph Drogalis Prestige Global 1350 Broadway, Suite 1505 New York, New York 10018 RE: The tariff classification of a woman’s towel wrap from Vietnam Dear Mr. Drogalis: In your letter dated August 14, 2012 you requested a tariff classification ruling. The submitted sample, Style SP133301MPK, is a woman’s towel wrap constructed of 100 percent polyester coral fleece knit fabric. The top of the towel wrap is elasticized and extends from the top of the bust to the mid-thigh. The garment features a right over left full front opening; an 8 inch velcro closure across the chest; one inch wide removable shoulder straps secured with a plastic button on each end; an all-over black and white zebra design; and the bottom of the wrap and side opening is hemmed. We are returning your sample. The applicable subheading will be 6108.92.0030, 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 man-made fibers: Other: Women’s. The duty rate will be 16% 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, Thomas J. Russo Director National Commodity Specialist Division