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N052599 N0 Ruling Active

The tariff classification of a woman’s beach cover up

Issued February 27, 2009 by U.S. Customs and Border Protection.

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N0 N052599 (February 27, 2009)

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, style SF29X700, is a woman’s beach robe constructed of 100 percent cotton knit fabric. The sleeveless garment is loose fitting and extends from the shoulders to mid thigh. It features a full front opening with a zipper closure, a hood, a drawstring at the waist, two pockets below the drawstring, oversized armholes and a hemmed bottom with side slits. We are returning your sample as you requested.

CBP rationale

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.

Full text

N052599 February 27, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 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. Schoenig: In your letter dated February 20, 2009 you requested a classification ruling on behalf of In Mocean Group LLC. The submitted sample, style SF29X700, is a woman’s beach robe constructed of 100 percent cotton knit fabric. The sleeveless garment is loose fitting and extends from the shoulders to mid thigh. It features a full front opening with a zipper closure, a hood, a drawstring at the waist, two pockets below the drawstring, oversized armholes and a hemmed bottom with side slits. 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. 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

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