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N259718 N2 Ruling Active

The tariff classification of a women’s beach cover-up from India.

Issued December 16, 2014 by U.S. Customs and Border Protection.

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N2 N259718 (December 16, 2014)

Tariff classification

HTS codes: 6208.91.1010

Headings: 6208

Product description

The sample will be returned to you, as requested. Style LCU506 is a woman’s beach cover-up constructed of 100% cotton voile woven fabric. The collarless garment extends from the shoulder to the knee. The cover-up features a V-neckline in the front, a capped neckline in the back, elbow-length sleeves with 3 ½ inch fringe, a full fringed front opening and a fringed bottom. You indicate that the garment will only be marketed and sold in catalogs and on the internet in the swimwear section. Based on the physical characteristics of the garments and marketing, the garments are considered beach cover-ups of heading 6208, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for Style LCU506 will be 6208.91.1010, 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 cotton: Bathrobes, dressing gowns and similar articles: Women’s.

Full text

N259718 December 16, 2014 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6208.91.1010 Ms. Josephine Guanio Exist, Inc. 1650 N.W. 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a women’s beach cover-up from India. Dear Ms. Guanio: In your letter dated November 26, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style LCU506 is a woman’s beach cover-up constructed of 100% cotton voile woven fabric. The collarless garment extends from the shoulder to the knee. The cover-up features a V-neckline in the front, a capped neckline in the back, elbow-length sleeves with 3 ½ inch fringe, a full fringed front opening and a fringed bottom. You indicate that the garment will only be marketed and sold in catalogs and on the internet in the swimwear section. Based on the physical characteristics of the garments and marketing, the garments are considered beach cover-ups of heading 6208, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style LCU506 will be 6208.91.1010, 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 cotton: Bathrobes, dressing gowns and similar articles: Women’s. The rate of duty will be 7.5 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 Rosemarie Hayward via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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