CLA-2-61:OT:RR:NC:3:358

Ms. Carolyn Malina
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dodgeville, WI 53595

RE: The tariff classification of girl’s knitwear from Vietnam.

Dear Ms. Malina:

In your letter dated October 27, 2008, you requested a tariff classification ruling. One garment was submitted with your request. The sample will be returned to you.

Style 358999 is girl’s long sleeve swimwear cover-up. The pullover style garment is made of cotton terry knit fabric. The garment has a lined hood, a one button neck opening, a kangaroo style patch pocket above the waist, capped sleeves and a hemmed bottom with side slits. The item will be imported in girls’ sizes Small through Large.

The applicable subheading for Style 358999 will be 6108.91.0040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for women’s or girls’ bathrobes, dressing gowns and similar articles, knitted or crocheted, of cotton, other, girls’. The duty rate will be 8.5% 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/.

Cotton beach robes and cover-ups fall within textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division