N259719 N2 Ruling Active

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

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

Tariff classification

HTS codes: 6208.91.1010

Headings: 6208

Product description

The sample will be returned to you, as requested. Style 358108, is a woman’s pullover beach cover-up constructed of 100% cotton woven fabric. The garment extends from the shoulder to above mid-thigh. The cover-up features a deep V-neckline in the front and back, kimono styled short sleeves with large arm holes and a hemmed bottom. 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, Harmonized Tariff Schedule of the United States (HTSUS).

CBP rationale

The applicable subheading for Style 358108 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

N259719 December 16, 2014 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6208.91.1010 Ms. Elizabeth Hodur Ann, Inc. 7 Times Square, 11th Floor New York, NY 10036 RE: The tariff classification of a women’s beach cover-up from the Philippines. Dear Ms. Hodur: In your letter dated November 19, 2014, you requested a tariff classification ruling. The sample will be returned to you, as requested. Style 358108, is a woman’s pullover beach cover-up constructed of 100% cotton woven fabric. The garment extends from the shoulder to above mid-thigh. The cover-up features a deep V-neckline in the front and back, kimono styled short sleeves with large arm holes and a hemmed bottom. 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, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style 358108 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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