CLA-2-62:OT:RR:NC:TA:360
Mr. Ronald M. Pigliacelli
Deb Shops Inc.
9401 Blue Grass Road
Philadelphia, PA 19114
RE: The tariff classification of women’s beach cover ups from Cambodia
Dear Mr. Pigliacelli:
In your letter dated April 12, 2010, you requested a tariff classification ruling. The submitted samples will be returned to you as requested.
Style 101 is a woman’s beach cover up constructed from 100 percent cotton woven fabric. The pull on garment features a smocked bodice, shoulder straps that tie on the shoulder and a hemmed bottom. The body of the garment is embellished with spangles. This garment will also be imported under style 1011. Based upon the physical characteristics and the marketing of the garment, the garment is considered a beach cover-up of heading 6208, HTS.
Style 103 is a woman’s beach cover up constructed of 100 percent polyester knit fabric. The garment extends from above the chest to mid-thigh. It features a tube top, a fabric belt below the chest, an elastic band on the top of the garment, a pocket with a button closure on each side and a hemmed bottom. The item will be imported under style numbers 103, 1031, 109 and 1091. Based on the physical characteristics of the garment and the marketing, the garment is considered a beach cover-up of heading 6108, HTS.
The applicable subheading for the styles 101 and 1011 will be 6208.91.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of cotton: bathrobes, dressing gowns and similar articles: women’s. The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for styles 103, 1031, 109 and 1091 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 Brenda Wade at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division