N293023 N2 Ruling Active

The tariff classification of a beach cover from Vietnam

Issued January 25, 2018 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 under separate cover. Style 463209 is a woman’s beach cover-up constructed of 100 percent cotton eyelet woven fabric. The garment is loose fitting and extends from the shoulders to the mid-thigh. The cover-up features a round neckline with a keyhole front with a tie closure, short rolled sleeves and a curved, hemmed 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 463209 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

N293023 January 25, 2018 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6208.91.1010 Ms. Veronica Miller Ann Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a beach cover from Vietnam Dear Ms. Miller: In your letter dated December 18, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover. Style 463209 is a woman’s beach cover-up constructed of 100 percent cotton eyelet woven fabric. The garment is loose fitting and extends from the shoulders to the mid-thigh. The cover-up features a round neckline with a keyhole front with a tie closure, short rolled sleeves and a curved, hemmed 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 463209 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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