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The tariff classification of a woman’s beach cover-up from Vietnam.
Issued November 1, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N187123 (November 1, 2011)
Tariff classification
HTS codes: 6108.91.0030
Headings: 6108
Product description
The submitted sample, Style #409837, is a woman’s sleeveless beach cover-up constructed from 100% cotton knit fabric. The garment is loose fitting, extends from the shoulders to mid-thigh, and features a deep V-shaped neckline in front with a drawstring closure, an elasticized waist, and a hemmed bottom. We are returning your sample as you requested.
CBP rationale
The applicable subheading for the beach cover-up, Style 409837, 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.
Full text
N187123 November 1, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030 Ms. Carolyn B. Malina Lands’ End, Inc. 5A Lands’ End Lane Location #5a 3-059 Dodgeville, WI 53595 RE: The tariff classification of a woman’s beach cover-up from Vietnam. Dear Ms. Malina: In your letter dated September 29, 2011, you requested a classification ruling for a woman’s beach cover-up. The submitted sample, Style #409837, is a woman’s sleeveless beach cover-up constructed from 100% cotton knit fabric. The garment is loose fitting, extends from the shoulders to mid-thigh, and features a deep V-shaped neckline in front with a drawstring closure, an elasticized waist, and a hemmed bottom. We are returning your sample as you requested. The applicable subheading for the beach cover-up, Style 409837, 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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