N127437 November 9, 2010 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Kathleen Root OHL Trade Services Barthco, div of OHL 5101 S. Broad Street Philadelphia, PA 19112 In your letter dated October 10, 2010, on behalf of your client Thoughts Embellished, Inc., you requested a classification ruling for a woman’s beach robe. The submitted sample, Style #A201218, is a woman’s beach robe constructed of 80% cotton and 20% polyester terry knit fabric. The garment is loose fitting and extends from the shoulders to below the ankles and features a V-neckline in front, long sleeves, and a hemmed bottom with side slits. The garment also has sew-on spangles all around the neckline in front. The applicable subheading for the beach robe, Style A201218, 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. We are returning your sample as requested. 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