CLA-2-61:OT:RR:NC:TA:361
Ms. Linda M. Rasco
Metro
P.O. Box 1066
Champlain, NY 12919
RE: The tariff classification of women’s beach cover ups from China.
Dear Ms. Rasco:
In your letter dated June 23, 2009, on behalf of your client SGS Sports, Inc., you requested a classification ruling.
The submitted samples are described as follows:
1. Style #3910669 - A woman’s beach cover up constructed from 100% rayon knitted fabric. The loose fitting garment covers the bust and extends to mid-thigh. The garment features a V-neckline in front, elasticized adjustable spaghetti straps, and an elasticized bottom.
2. Style # 3910687 – A woman’s beach cover up constructed from 100% rayon knitted fabric. The loose fitting garment covers the bust and extends to mid-thigh. The garment features a partial front opening with a two button closure, and two front chest pockets with a tab and button closure. The garment also features long sleeves with a tab and a non-functional button.
We are returning your samples.
The applicable subheading for Styles 3910669 and 3910687 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