The tariff classification of a woman’s beach cover up

N052597 March 3, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a woman’s beach cover up Dear Mr. Shoenig: In your letter dated February 20, 2009 you requested a classification ruling on behalf of your client In Mocean Group LLC. The submitted sample, style OL29X200, is a woman’s beach cover up constructed from 54 percent bamboo rayon, 24 percent cotton and 22 percent polyester terry knit fabric. The loose fitting garment covers the bust but has no neck or shoulder coverage. The top of the garment is elasticized and extends straight across the upper chest and back. The garment extends to mid thigh. It features a drawstring at the waist and a bottom finished with overlock stitching. We are returning your sample as you requested. The applicable subheading 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/. 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