CLA-2-61:OT:RR:NC:TA:361
Ms. Eleanore Kelly-Kobayashi
Rode & Qualey
55 West 39th Street
NY, NY 10018
RE: The tariff classification of women’s beach cover-ups from China
Dear Ms. Kelly-Kobayashi:
In your letter dated March 31, 2011 you requested a classification ruling on behalf of your client Deckers Outdoor Corporation.
The submitted sample, style UA4054W (Cavalori), is a woman’s beach robe constructed of 100 percent silk knit fabric. The garment extends from the shoulder to the mid-thigh and is loose fitting. The garment features a U-shaped neckline in front, a capped neckline, elbow length sleeves with cuffs, and a banded bottom. Based on the physical characteristics of the garment and marketing information, the garment is considered a beach cover-up of Harmonized Tariff Schedule of the United States (HTSUS) heading 6108.
The submitted sample, style UA4057W (Montclair), is a woman’s pullover beach cover-up constructed of 100% cotton woven fabric. The garment extends from the shoulders to the ankles and features a deep V-neckline reaching the midriff, a self fabric drawstring tie below the bust, voluminous fabric on both sides, and a hemmed bottom.
In addition, and based upon sketches provided, you requested a classification ruling of style UA4061W (Wellmont), a shorter version of style UA4057W. Style UA4061W is constructed of 100% cotton woven fabric, extends from the shoulders to the mid-thigh area, and features a deep V-neckline, a self fabric drawstring tie, voluminous fabric on both sides, and a hemmed bottom.
Based upon both the physical characteristics of styles UA4057W and UA4061W and on your indication that the garments will be marketed and sold in the swimwear section, both items are considered beach cover-ups of heading 6208, HTSUS.
We are returning your two samples as requested.
The applicable subheading for style UA4054W (Cavalori), will be 6108.99.5015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's knit ...pajamas and similar articles containing 70 percent or more by weight of silk. The rate of duty will be 0.6 percent ad valorem.
The applicable subheading for styles UA4057W and UA4061W 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 duty rate will be 7.5 percent 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