CBP Ruling N083998 — The tariff classification of two women’s beach cover-ups from Singapore

Tariff classification

Headings: 6108

Product description

The submitted sample, style 331WS0111, is a woman’s beach cover-up constructed of 90 percent polyester and 10 percent spandex crepe knit fabric. The sleeveless garment extends from the shoulder to the mid-thigh. It features an elastic scooped neckline, a partial front opening with a tie closure, oversized elasticized armholes and a hemmed bottom. The submitted sample, style 331WS0110, is a woman’s beach cover-up constructed of 90 percent polyester and 10 percent spandex crepe knit fabric. The sleeveless garment extends from the shoulder to the mid-thigh. It features a V-shaped neckline, a keyhole opening at the bust with a metal ring, oversized armholes and a hemmed bottom. Based on the physical characteristics of the garments and the marketing information, the garments are considered beach cover-ups of heading 6108.

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 crocheted: Other: Of man-made fibers: Other: Women’s.

Full text

N083998 November 18, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.92.0030 Ms. Kim Young BDP International, Inc. 2929 Walker Road, NW, 2nd floor Grand Rapids, MI. 49544 RE: The tariff classification of two women’s beach cover-ups from Singapore Dear Ms. Kim: In your letter dated November 10, 2009 you requested a classification ruling on behalf of your client Meijer Distribution. The submitted sample, style 331WS0111, is a woman’s beach cover-up constructed of 90 percent polyester and 10 percent spandex crepe knit fabric. The sleeveless garment extends from the shoulder to the mid-thigh. It features an elastic scooped neckline, a partial front opening with a tie closure, oversized elasticized armholes and a hemmed bottom. The submitted sample, style 331WS0110, is a woman’s beach cover-up constructed of 90 percent polyester and 10 percent spandex crepe knit fabric. The sleeveless garment extends from the shoulder to the mid-thigh. It features a V-shaped neckline, a keyhole opening at the bust with a metal ring, oversized armholes and a hemmed bottom. Based on the physical characteristics of the garments and the marketing information, the garments are considered beach cover-ups of heading 6108. 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 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

View original on CBP CROSS →