The tariff classification of four women’s swim cover-ups from China

N243298 July 17, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Mr. Ted Kaidas Free Country 1071 Avenue of the Americas, 9th Floor New York, NY 10018 RE: The tariff classification of four women’s swim cover-ups from China Dear Mr. Kaidas: In your letter dated June 19, 2013 you requested a tariff classification ruling. The submitted sample, Style number 4804, is a “Ladies Stretch Knit Pull Over Dress” cover up constructed of 93 percent polyester and 7 percent spandex knit fabric with SPF protection. The loose fitting garment features a deep V-neckline with self-fabric capping, reaching the upper midriff with no means of closure; a fabric covered thin elasticized band under the bust of the garment front that extends across the upper midriff area on the rear panel causing a gathered effect; short hemmed sleeves and a hemmed bottom. The garment extends to the mid-thigh area. The submitted sample, Style number 4805, is a “Ladies Knit Mesh Hooded Zipper Front Dress” cover up constructed from 90 percent polyester and 10 percent spandex knit fabric with SPF protection. The sleeveless hemmed garment is loose fitting and extends from the shoulders to the lower thigh area. It features a full front opening with a zipper closure; a drawstring hood with two metal thimbles attached to the drawstring ends; two side pockets and a hemmed bottom. A small heat seal logo is on the lower left side corner. The submitted sample, Style number 4803, is a “Ladies Knit Mesh Hooded Pull” cover up constructed from 90 percent polyester and 10 percent spandex knit fabric with SPF protection. The long sleeve hemmed garment is loose fitting and extends from the shoulders to the mid-thigh area. The garment features a V-neckline front opening; a drawstring hood; a kangaroo pocket at the waist area; a curved hemmed garment bottom that is slightly longer at the garment rear. A small heat seal logo is on the lower right side corner. The submitted sample, Style number 4806, is a “Ladies Wave Knit Hooded Pull Over Dress” cover up constructed from 100 percent polyester knit pattern fabric with SPF protection. The sleeveless garment is loose fitting and extends from the shoulders to the mid-thigh area. It features a hood; a deep V-neckline front opening with a drawstring (with two metal thimbles attached to the drawstring ends) closure at the midriff; side slits; and a hemmed bottom. A small heat seal logo is on the lower left side corner. You indicate that the garments will only be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garments and marketing, the garments are considered beach cover-ups of heading 6108. We are returning back your samples. The applicable subheading for style numbers 4804, 4805, 4803, and 4806 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, Thomas J. Russo Director National Commodity Specialist Division