N071443 N0 Ruling Active

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

Issued August 31, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, style 79989, is a woman’s beach robe constructed of 85 percent cotton and 15 percent polyester terry knit fabric. The pile yarn is composed of 100 percent cotton. The pullover garment is loose fitting and extends from the shoulders to mid thigh. It features a V-shaped neckline; ¾ length sleeves; a hood; two rows of trim around the edges of the neckline, hood and sleeves; and a hemmed bottom. 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

N071443 August 31, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.91.0030 Ms. Kimberly Philpot Boston Apparel Group 35 United Drive West Bridgewater, MA 02379 RE: The tariff classification of a woman’s beach cover up from China Dear Ms. Philpot: In your letter dated August 20, 2009 you requested a classification ruling. The submitted sample, style 79989, is a woman’s beach robe constructed of 85 percent cotton and 15 percent polyester terry knit fabric. The pile yarn is composed of 100 percent cotton. The pullover garment is loose fitting and extends from the shoulders to mid thigh. It features a V-shaped neckline; ¾ length sleeves; a hood; two rows of trim around the edges of the neckline, hood and sleeves; and a hemmed bottom. 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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