The tariff classification of a girl's beach cover-up from Macau.

NY C81781 December 12, 1997 CLA-2-61:RR:NC:TA:N3:358 C81781 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Ms. Saralee Antrim-Saizan Carmichael International Service 533 Glendale Boulevard Los Angeles, California 90026-5097 RE: The tariff classification of a girl's beach cover-up from Macau. Dear Ms. Antrim-Saizan In your letter dated November 12, 1997, on behalf of your client Warner Bros. Worldwide Retail, you requested a tariff classification ruling. The submitted sample, Style #5026 is a girl's knit terrycloth beach coverup. The sleeveless garment is constructed of 85% cotton, 15% polyester fabric, and features a hood, two front patch pockets, and a hemmed bottom. You state in your letter that the garment will be imported in girls' sizes XXS-XL. We are returning your sample as you requested. The applicable subheading for the beach coverup will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' 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 rate of duty for 1998 will remain at 8.8% ad valorem. The beach coverup falls within textile category designation 350. Based upon international textile trade agreements, products of Macau are presently subject to quota restraints and visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Bruce Kirschner at 212-466-5865. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division