The tariff classification of two women’s beach cover ups from China
Issued October 14, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.91.0030, 6108.92.0030
Headings: 6108
Product description
The submitted sample, Style 012-2625, is a woman’s beach cover up constructed of 72 percent polyester and 28 percent rayon knit fabric. The garment extends from the shoulders to the mid-thigh. It features an all-over screen print design; a small patch pocket just below the right shoulder; a U- shaped, capped neckline; a sweat patch; short, hemmed raglan sleeves with a tab which buttons onto the sleeve; a hemmed bottom with adjustable drawstrings on the side seams. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108. The submitted sample, Style 012-2613, is a woman’s beach cover up constructed of 100 percent cotton knit fabric. The garment extends from the shoulders to mid-thigh. It features a V-shaped neckline; ¾ length hemmed sleeves; self fabric overlay below the bust; and a hemmed bottom with side slits. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108. We are returning your samples as requested.
CBP rationale
The applicable subheading for Style 012-2625 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 applicable subheading for Style 012-2613 in women’s sizes 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
N077740 October 14, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.92.0030, 6108.91.0030 Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of two women’s beach cover ups from China Dear Ms. Greener: In your letter dated September 21, 2009 you requested a classification ruling. The submitted sample, Style 012-2625, is a woman’s beach cover up constructed of 72 percent polyester and 28 percent rayon knit fabric. The garment extends from the shoulders to the mid-thigh. It features an all-over screen print design; a small patch pocket just below the right shoulder; a U- shaped, capped neckline; a sweat patch; short, hemmed raglan sleeves with a tab which buttons onto the sleeve; a hemmed bottom with adjustable drawstrings on the side seams. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108. The submitted sample, Style 012-2613, is a woman’s beach cover up constructed of 100 percent cotton knit fabric. The garment extends from the shoulders to mid-thigh. It features a V-shaped neckline; ¾ length hemmed sleeves; self fabric overlay below the bust; and a hemmed bottom with side slits. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108. We are returning your samples as requested. The applicable subheading for Style 012-2625 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. The applicable subheading for Style 012-2613 in women’s sizes 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
More rulings on the same tariff codes
The tariff classification of women’s pajamas from Sri Lanka
The tariff classification of sleep pants from China
The tariff classification of sleep pants from China
The tariff classification of sleep pants from China
The tariff classification of women’s garments from China, Indonesia and Philippines
The tariff classification of women’s garments from China, Indonesia and Philippines
The tariff classification of women’s garments from China, Indonesia and Philippines
The tariff classification of women’s sleepwear pants from China, Indonesia and Philippines
The tariff classification of a robe from China
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of nightgowns from Mexico; Article 509
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →