The tariff classification of a woman’s beach cover up
Issued February 4, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6108.92.0030
Headings: 6108
Product description
The submitted sample, style FL20903Y, is a woman’s beach cover up constructed of 100 percent rayon knit fabric. The garment extends to the mid-thigh. It features an all-over print design; a U shaped neckline in front and back; narrow shoulder straps formed by a self fabric tie which extends through the front and back necklines and ties together on the left shoulder; and a hemmed bottom.
CBP rationale
The applicable subheading 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
N092681 February 4, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6108.92.0030 Mr. John A. Schoenig Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a woman’s beach cover up Dear Mr. Shoenig: In your letter dated January 25, 2010 you requested a classification ruling on behalf of your client In Mocean Group LLC. The submitted sample, style FL20903Y, is a woman’s beach cover up constructed of 100 percent rayon knit fabric. The garment extends to the mid-thigh. It features an all-over print design; a U shaped neckline in front and back; narrow shoulder straps formed by a self fabric tie which extends through the front and back necklines and ties together on the left shoulder; and a hemmed bottom. You state the garment will be marketed and sold as a beach cover up. Based on the physical characteristics of the garment and the marketing, the garment is considered a beach cover-up of heading 6108. The applicable subheading 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
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