The tariff classification of women’s beach cover-ups
Issued July 30, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.92.0030
Headings: 6108
Product description
The submitted sample, Style SS10J07148JR, is a woman’s beach cover-up constructed of 90 percent rayon and 10 percent spandex knit fabric. The garment extends to the mid-thigh. It features an open back extending below the waist, a scooped neckline in front, a tie closure at the back neckline, short hemmed sleeves, a heat seal on the chest, two panels on the front and rear with side gatherings and a hemmed bottom. Based on the physical characteristics of the garment and the marketing information submitted, the garment is considered a beach cover-up of heading 6108. The submitted sample, Style SS10J071489JR, is a woman’s beach cover-up constructed of 90 percent rayon and 10 percent spandex knit fabric. The halter style garment extends to the mid-thigh. It features a scooped front neckline, a tie closure around the neck and criss-crossing in the back, a straight back extending from side seam to side seam, an outer layer of contrasting fabric covering the bust and a hemmed bottom. Based on the physical characteristics of the garment and the marketing information submitted, the garment is considered a beach cover-up of heading 6108. We are returning your samples as you requested.
CBP rationale
The applicable subheading for both styles 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 crotched: Other: Of man-made fibers: Other: Women’s.
Full text
N070397 July 30, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Gayle E. Williams Sears Holdings Corporation Dept. 733IMP-A3-366B 3333 Beverly Road Hoffman Estates, IL. 60179 RE: The tariff classification of women’s beach cover-ups Dear Ms. Williams: In your undated letter you requested a classification ruling. The submitted sample, Style SS10J07148JR, is a woman’s beach cover-up constructed of 90 percent rayon and 10 percent spandex knit fabric. The garment extends to the mid-thigh. It features an open back extending below the waist, a scooped neckline in front, a tie closure at the back neckline, short hemmed sleeves, a heat seal on the chest, two panels on the front and rear with side gatherings and a hemmed bottom. Based on the physical characteristics of the garment and the marketing information submitted, the garment is considered a beach cover-up of heading 6108. The submitted sample, Style SS10J071489JR, is a woman’s beach cover-up constructed of 90 percent rayon and 10 percent spandex knit fabric. The halter style garment extends to the mid-thigh. It features a scooped front neckline, a tie closure around the neck and criss-crossing in the back, a straight back extending from side seam to side seam, an outer layer of contrasting fabric covering the bust and a hemmed bottom. Based on the physical characteristics of the garment and the marketing information submitted, the garment is considered a beach cover-up of heading 6108. We are returning your samples as you requested. The applicable subheading for both styles 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 crotched: 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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