CLA-2-61:OT:RR:NC:TA:361
Jeannine Greener
Eddie Bauer, Inc.
10401 NE 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of a woman’s beach cover up from China
Dear Ms. Greener:
In your letter dated October 20, 2010 you requested a tariff classification ruling.
The submitted sample, Style 012-3106, is a woman’s beach cover up constructed of 85 percent polyester and 15 percent elastane knit fabric. The garment extends from the shoulders to the mid-thigh. It features a V-shaped neckline, a ruffled sleeve which extends within eight inches of the bottom hem and a hemmed bottom. Based on the physical characteristics of the garment and the marketing information, the garment is considered a beach cover-up of heading 6108.
We are returning your sample as requested.
The applicable subheading 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,
Robert B. Swierupski
Director
National Commodity Specialist Division