N026009 N0 Ruling Active

The tariff classification of a girl’s beachwear cover-up from China.

Issued April 15, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0040

Headings: 6108

Product description

As requested, the sample will be returned to you. The submitted sample, style 022GS9900 is a girl’s beachwear cover-up constructed of 75% cotton, 25% polyester knit terry fabric. The knee length cover-up features a hood, long sleeves, an empire waist with enclosed drawstring, a full front opening with zipper closure, two front patch pockets and a rib-knit bottom.

CBP rationale

The applicable subheading for style 022GS9900 will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton, other: girls’.

Full text

N026009 April 15, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6108.91.0040 Ms. Kim Young BDP International, Inc. 2929 Walker Road, NW Grand Rapids, MI 49544 RE: The tariff classification of a girl’s beachwear cover-up from China. Dear Ms. Young: In your letter dated April 8, 2008, on behalf of Meijer Distribution, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, style 022GS9900 is a girl’s beachwear cover-up constructed of 75% cotton, 25% polyester knit terry fabric. The knee length cover-up features a hood, long sleeves, an empire waist with enclosed drawstring, a full front opening with zipper closure, two front patch pockets and a rib-knit bottom. The applicable subheading for style 022GS9900 will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, panties, night-dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton, other: girls’. The duty rate will be 8.5 percent 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/. Style 022GS9900 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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