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

N037275 September 23, 2008 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA. 98004 RE: The tariff classification of a woman’s beach cover-up from China Dear Ms. Greener: In your letter dated August 28, 2008 you requested a classification ruling. The submitted sample is a woman’s beach cover-up constructed of 100 percent cotton knit fabric. The beach cover-up is loose fitting and extends to the mid-thigh. It features a hood, a deep V neckline, ¾ length hemmed sleeves, two front pockets, an empire waist with a drawstring below the bust and a hemmed bottom with 7 inch long side slits. The garment will be imported in women’s regular sizes under item 012-2316 and women’s plus sizes under item 012-2317. You suggest classification under 6110.20.2075 as a pullover. Based on the general design of the garment and the marketing, the garment is more specifically classified as a beach cover-up of heading 6108. We are returning your sample as you requested. The applicable subheading will be 6108.91.0030, 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 cotton: Other: Women’s. The duty rate will be 8.5% ad valorem. The textile category designation is 350. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries.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