The tariff classification of girls’ cover-ups from China

N003052 November 14, 2006 CLA-2-61:RR:NC:TA:358 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of girls’ cover-ups from China Dear Ms. Malina: In your letter dated October 30, 2006 you requested a classification ruling. Submitted style 196672/196609, manufactured from knitted terry of 100% cotton, is a full-length, sleeveless, loosely fitted, pullover garment, resembling a dress. The shoulder straps extend harness-like at the center of the back, which is cut straight across. You state that you will illustrate this style as for a beachwear cover-up. As you have requested, the sample garments are being returned. The applicable subheading for this garment will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …girls’…dressing gowns and similar articles, knitted…, other, of cotton, other, girls’. The duty rate will be 8.5 per cent 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 style falls within textile category 350. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division