CLA-2-61:OT:RR:NC:TA:361
Mr. Ronald M. Pigliacelli
Deb Shops Inc.
9401 Blue Grass Road
Philadelphia, PA. 19114
RE: The tariff classification of two women’s beach cover-ups and a playsuit from Cambodia
Dear Mr. Pigliacelli:
In your letter dated November 2, 2010 you requested a classification ruling for two women’s beach-cover-ups and a playsuit.
The submitted samples are described as follows:
1. A woman’s beach cover-up imported under Style 6005. The garment is constructed from 60% cotton and 40% polyester knit fabric. The garment lacks shoulder coverage and extends from the bodice to mid-thigh. The tube top portion of the garment is elasticized. It features smocking at the sides of the bust, gathering at the bust, pieced construction, two side pockets near the bottom and a hemmed bottom. You state that the garment will be imported in junior and plus sizes.
2. A woman’s beach cover-up imported under Style 6007. The garment is constructed from 60% cotton and 40% polyester jersey knit fabric. The garment extends from the shoulder to below mid-thigh. The sleeveless garment features oversized armholes, a V-shaped neckline in front, a racer back, a partial front opening with a three button closure, two inch wide shoulder straps, and a hemmed bottom. You state that the garment will also be imported in junior and plus sizes.
3. Style 6004 is a woman’s playsuit constructed from 60% cotton and 40% polyester jersey knit fabric. The one-piece, step in garment is sleeveless and without shoulder coverage. It extends from the bodice to the upper thigh. The top of the garment is elasticized. It also features two narrow halter straps which tie around the neck, an elasticized waist with a drawstring, two pockets below the waist and short, hemmed leg openings.
You indicated in your request that Styles 6004, 6005 and 6007 will be marketed and sold in the swimwear section. In your ruling request, you suggested that Style 6004 should be classified as a woman’s swimsuit cover-up. The garment does not meet the requirements for a beach robe. Based on the construction of style 6004, the garment is considered a playsuit of subheading 6114, HTSUS. Based on the physical characteristics of styles 6005 and 6007 and their marketing, these garments are considered beach cover-ups of heading 6108.
We are returning your samples as you requested.
The applicable subheading for Styles 6005 and 6007 will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s knit…pajamas and similar articles of cotton, other, women's. The rate of duty will be 8.5% ad valorem.
The applicable subheading for the playsuit, Style 6004, will be 6114.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of cotton: Sun suits, wash suits, one-piece playsuits and similar apparel: Women’s. The duty rate will be 10.8% 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