CLA-2-61:OT:RR:NC:N3:361
Ms. Christina Stemley
Eddie Bauer LLC
10401 NE 8th Street, Ste 500
Bellevue, Washington 98004
RE: The tariff classification of women’s knit swim cover-ups from China
Dear Ms. Stemley:
In your letter dated October 31, 2012, you requested a tariff classification ruling.
The submitted sample, Style number 012-3597 (One size), is a woman’s cover up constructed of 70 percent cotton, 26 percent nylon and 4 percent rayon knitted lace fabric. The lace like garment features a scoop neck opening; hemmed short sleeves; oversized sleeve openings; a drawstring cinch with two metal grommets at the waist; and a hemmed bottom. The garment extends to the lower thigh area.
The submitted sample, Style number 012-3577, is a woman’s cover-up constructed from 83 percent cotton and 17 percent polyester terry knit fabric. The pile yarn is 100 percent polyester. The garment is loose fitting and extends from the shoulders to the lower thigh area. It features a partial front opening with a zipper closure; a drawstring hood with two metal grommets; hemmed long sleeves; a kangaroo pocket; a drawstring cinch with two metal grommets at the waist; and a hemmed bottom. The garment will be imported under Style numbers 012-3577 (Regular) and 012-3578 (Plus).
You suggest classification under 6108.91.0030, HTSUSA, as a cotton beach cover up. Please note; Section XI subheading note 2(B) states that: In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; Accordingly, the classification of this garment will be based on the pile surface.
We are returning your samples as requested.
The applicable subheading for style number 012-3597 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 style numbers 012-3577 and 012-3578 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,
Thomas J. Russo
Director
National Commodity Specialist Division