The tariff classification of a woman’s beach cover-up from Cambodia

N015960 August 23, 2007 CLA-2-61:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.92.0030 Ms. Kim Young BDP International, Inc. 2727 Walker Road, NW Grand Rapids, MI. 49544 RE: The tariff classification of a woman’s beach cover-up from Cambodia Dear Ms. Young: In your letter dated August 14, 2007 you requested a classification ruling on behalf of your client Meijer Distribution. Item # 331WS8100 is a woman’s beach cover-up constructed of 100 percent polyester sheer knit fabric. The pullover garment extends from the shoulder to the mid-thigh. It features a V- shaped neckline, a hood, and a bottom and long sleeves finished with overlock stitching. The loose fitting garment has two side slits measuring nine inches in length. You also indicate that the garment will only be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garment and marketing, the garment is considered a beach cover-up of heading 6108. The applicable subheading for item # 331WS8100 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/. Item # 331WS8100 falls within textile category 650. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division