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The tariff classification of a woman’s beach cover up
Issued July 6, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N065538 (July 6, 2009)
Tariff classification
HTS codes: 6108.92.0030
Headings: 6108
Product description
The submitted sample, style 381552, is a woman’s beach robe constructed of 67 percent bamboo rayon, 28 percent cotton and 5 percent spandex knit fabric. The garment extends from the shoulders to below mid-thigh. It features a deep V- shaped neckline extending to the waist, a drawstring at the waist, hemmed ¾ length sleeves, two side pockets below the waist and a hemmed bottom. Based on the physical characteristics of the garment and the marketing, the garment is considered a beach cover-up of heading 6108.
CBP rationale
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.
Full text
N065538 July 6, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.92.0030 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location # 22-290 Dodgeville, Wisconsin 53595 RE: The tariff classification of a woman’s beach cover up Dear Ms. Malina: In your letter dated June 12, 2009 you requested a classification ruling. The submitted sample, style 381552, is a woman’s beach robe constructed of 67 percent bamboo rayon, 28 percent cotton and 5 percent spandex knit fabric. The garment extends from the shoulders to below mid-thigh. It features a deep V- shaped neckline extending to the waist, a drawstring at the waist, hemmed ¾ length sleeves, two side pockets below the waist and a hemmed bottom. Based on the physical characteristics of the garment and the marketing, the garment is considered a beach cover-up of heading 6108. 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
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