10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of children's knit beach cover-ups from El Salvador
Issued May 19, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B85256 (May 19, 1997)
Tariff classification
HTS codes: 6108.91.0040
Headings: 6108
Product description
The garments are constructed from 70% cotton, 30% polyester finely knit terry fabric. The garments will be imported as unisex with a size range of 2T to 4T and 4 to 6X. Style APBE-22 is a hooded pullover and features a hood, short cap sleeves, side vents, and a straight hemmed bottom. Style APBE-25 features a full front opening with three button and fabric loop closures, a hood, short cap sleeves, a gathered waist, and a straight hemmed bottom. Style APBE-27 is a hooded pullover and features a partial front opening secured with a zipper closure, short sleeves, side vents, and a straight hemmed bottom. Style APBE-29 is a pullover and features a boat-shaped neckline, short cap sleeves, and a straight hemmed bottom.
CBP rationale
The applicable subheading for the four beachwear cover-ups will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips .
Full text
PD B85256 May 19, 1997 CLA-2-61:LA:S:T:1:2:G04 B85256 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Mr. John H. Qualey Rogers & Brown Customs Brokers, Inc. P. O. Box 20160 Charleston, SC 29413-0160 RE: The tariff classification of children's knit beach cover-ups from El Salvador Dear Mr. Qualey: In your letter dated April 23, 1997, on behalf of Franco Manufacturing Company, you requested a tariff classification ruling. Four samples were provided which you have stated will be sold and marketed as beachwear cover-ups. The garments are constructed from 70% cotton, 30% polyester finely knit terry fabric. The garments will be imported as unisex with a size range of 2T to 4T and 4 to 6X. Style APBE-22 is a hooded pullover and features a hood, short cap sleeves, side vents, and a straight hemmed bottom. Style APBE-25 features a full front opening with three button and fabric loop closures, a hood, short cap sleeves, a gathered waist, and a straight hemmed bottom. Style APBE-27 is a hooded pullover and features a partial front opening secured with a zipper closure, short sleeves, side vents, and a straight hemmed bottom. Style APBE-29 is a pullover and features a boat-shaped neckline, short cap sleeves, and a straight hemmed bottom. The applicable subheading for the four beachwear cover-ups will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls'. The rate of duty will be 8.8% ad valorem. The garments fall within textile category designation 350. As products of El Salvador, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Edward H. Webb Acting Port Director Los Angeles
More rulings on the same tariff codes
The tariff classification of infant and children’s beachwear cover-ups from India
The tariff classification of a girl’s garment from Cambodia, China, Indonesia and Malaysia.
The tariff classification of a girl’s beachwear cover-up from Sri Lanka.
The tariff classification of girl’s knitwear from Vietnam.
The tariff classification of girl’s knitwear from China.
The tariff classification of a girl’s beachwear cover-up from China.
The tariff classification of girl’s beach cover-up from China.
The tariff classification of girl’s knitwear from Macau.
The tariff classification of a woman’s garment from China
The tariff classification of toddler’s sleepwear from China or Macau.
Follow B85256
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.