CLA-2-61:OT:RR:NC:TA:361
Mr. John Mulvihill
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification of two women’s beach cover ups from India
Dear Mr. Mulvihill:
In your letter dated September 8, 2009 you requested a classification ruling on behalf of your client Hatley.
The submitted sample, style BC1WIBI004, is a woman’s beach cover up constructed of 100 percent cotton knit fabric. The sleeveless garment is loose fitting and extends from the shoulders to below the knee. It features a scooped neckline finished with contrasting color capping, contrasting color capping on the armholes, two side pockets below the waist, letter embroidery and a flamingo appliqué on the front panel and a hemmed bottom with side slits.
The submitted sample, style BC1WATE002, is a woman’s beach cover up constructed of 100 percent cotton knit fabric. The garment is loose fitting and extends from the shoulders to below the knee. It features a rounded neckline finished with contrasting color capping, two side pockets below the waist, hemmed short sleeves, embroidery and appliqués on the front panel and a hemmed bottom with side slits.
You also indicate that the garments will only be marketed and sold in the swimwear section of the women's department. Based on the physical characteristics of the garments and marketing, the garments are considered a beach cover-up of heading 6108.
In your letter you ask how the length of the garment would affect classification. The Explanatory Notes to heading 6108 provides that bathrobes include beach robes. In the CBP Informed Compliance Publication, "Classification: Apparel Terminology under the HTSUS” dated June 2008, CBP defines bathrobes. In regard to robes, the ICP identifies certain physical characteristics generally found in these garments, such as, looseness and long length (generally reaching to mid-thigh or below).
We are returning your samples as you requested.
The applicable subheading for both styles will be 6108.91.0030, 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 cotton: Other: Women’s. 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/.
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