N263446 N2 Ruling Active

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

Issued April 30, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.92.0030

Headings: 6108

Product description

The sample is being returned to you, as requested. The submitted sample, Style S/LMD6933, is a woman’s beach cover up constructed of 100% polyester knit openwork fabric. The garment is loose fitting and extends from the shoulders to the ankles. It features short, cuffed sleeves; a full front opening with a drawstring closure at the waist and a hemmed bottom. You indicate that the garment will be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garments and marketing, the garment is considered beach cover ups of heading 6108.

CBP rationale

The applicable subheading for Style S/LMD6933 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-material fibers: Other: Women’s.

Full text

N263446 April 30, 2015 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Josephine Guanio Exist Inc. 1650 N.W. 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of women’s beach cover-up from China. Dear Ms. Guanio: In your letter, dated April 2, 2015, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, Style S/LMD6933, is a woman’s beach cover up constructed of 100% polyester knit openwork fabric. The garment is loose fitting and extends from the shoulders to the ankles. It features short, cuffed sleeves; a full front opening with a drawstring closure at the waist and a hemmed bottom. You indicate that the garment will be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garments and marketing, the garment is considered beach cover ups of heading 6108. The applicable subheading for Style S/LMD6933 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-material 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 Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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