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N118466 N1 Ruling Active

The tariff classification of woman’s top from Mexico

Issued August 12, 2010 by U.S. Customs and Border Protection.

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N1 N118466 (August 12, 2010)

Tariff classification

HTS codes: 6208.92.0010

Headings: 6208

Product description

Your sample will be returned as requested. The submitted sample, style 5530171, is a woman’s beach cover-up constructed of 100% polyester woven fabric. The pullover style garment extends from the shoulder to the mid-thigh. It features a deep V-shaped neckline, a self fabric drawstring tie at the waist and a hemmed bottom. Based on the physical characteristics of the garment and the manner in which it will be marketed, the garment is considered a beach cover-up of heading 6208.

CBP rationale

The applicable subheading for the style 5530171 will be 6208.92.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers: bathrobes, dressing gowns and similar articles: women’s.

Full text

N118466 August 12, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6208.92.0010 Fernando Castro Lunada Bay Corporation 2419 East Winston Road Anaheim, CA 92806 RE: The tariff classification of woman’s top from Mexico Dear Mr. Castro: In your letter dated July 9, 2010, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style 5530171, is a woman’s beach cover-up constructed of 100% polyester woven fabric. The pullover style garment extends from the shoulder to the mid-thigh. It features a deep V-shaped neckline, a self fabric drawstring tie at the waist and a hemmed bottom. Based on the physical characteristics of the garment and the manner in which it will be marketed, the garment is considered a beach cover-up of heading 6208. The applicable subheading for the style 5530171 will be 6208.92.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: other: of man-made fibers: bathrobes, dressing gowns and similar articles: women’s. The duty rate will be 16 percent 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 360 at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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