The tariff classification of two women’s beach cover ups from China. Correction to Ruling Number N077740.

N088186 December 23, 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. Correction to Ruling Number N077740. Dear Ms. Greener: This replaces Ruling Number N077740, dated October 14, 2009. You have informed us that style number 012-2613 indicated in your original letter was incorrect. The correct style numbers are 012-2597 for regular sizes and 012-2598 for petite sizes. A complete amended ruling follows. 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 012-2597, 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. This garment will be imported under style number 012-2597 for regular sizes and style number 012-2598 for petite sizes. 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 012-2597 and 012-2598 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