N089524 N0 Ruling Active

The tariff classification of a woman’s beach cover-up from various countries.

Issued January 20, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.91.0030

Headings: 6108

Product description

The submitted sample, Style #SU1OTE7115MI, is a woman’s beach cover-up constructed from 80% cotton, and 20% polyester loop, terry knit fabric. The pile yarn is 100% cotton. The garment is loose fitting and extends from the shoulders to above the knee. The garment is sleeveless and features a V-shaped neckline in front, a hood with a drawstring, a kangaroo pocket on the front panel, slits at both sides, and a hemmed bottom. You indicate in your request that the garment will be marketed and sold in the swimwear section. We are returning your sample as you requested.

CBP rationale

Corp. Dept 733IMP – A3-366B 3333Beverly RD Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s beach cover-up from various countries. Dear Ms. Williams: In your letter dated December 28, 2009, you requested a classification ruling for a woman’s beach cover-up. The submitted sample, Style #SU1OTE7115MI, is a woman’s beach cover-up constructed from 80% cotton, and 20% polyester loop, terry knit fabric. The pile yarn is 100% cotton. The garment is loose fitting and extends from the shoulders to above the knee. The garment is sleeveless and features a V-shaped neckline in front, a hood with a drawstring, a kangaroo pocket on the front panel, slits at both sides, and a hemmed bottom. You indicate in your request that the garment will be marketed and sold in the swimwear section. We are returning your sample as you requested. The applicable subheading for the beach cover-up, Style SU1OTE7115MI, will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty 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/.

Full text

N089524 January 20, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Gayle E. Williams Sears Holding Corp. Dept 733IMP – A3-366B 3333Beverly RD Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s beach cover-up from various countries. Dear Ms. Williams: In your letter dated December 28, 2009, you requested a classification ruling for a woman’s beach cover-up. The submitted sample, Style #SU1OTE7115MI, is a woman’s beach cover-up constructed from 80% cotton, and 20% polyester loop, terry knit fabric. The pile yarn is 100% cotton. The garment is loose fitting and extends from the shoulders to above the knee. The garment is sleeveless and features a V-shaped neckline in front, a hood with a drawstring, a kangaroo pocket on the front panel, slits at both sides, and a hemmed bottom. You indicate in your request that the garment will be marketed and sold in the swimwear section. We are returning your sample as you requested. The applicable subheading for the beach cover-up, Style SU1OTE7115MI, will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty 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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