CLA-2-61:OT:RR:NC:TA:361
Mr.Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, NY 10106
RE: The tariff classification of women’s beach cover-ups from China
Dear Mr. Zelman:
In your letter dated July 7, 2008 you requested a classification ruling on behalf of your client Fownes Brothers & Co., Inc.
Style 4029 is a woman’s beach cover-up constructed of 65 percent polyester and 35 percent rayon knit fabric. The sleeveless garment extends below mid thigh area. It features oversized armholes, two balloon pockets below the waist, a scooped neckline in front and a hemmed bottom. The garment features one inch wide shoulder straps which are pulled together in the back just above the waistline creating a keyhole opening below it.
Style 4033 is a woman’s beach cover-up constructed of 65 percent polyester and 35 percent rayon knit fabric. The sleeveless garment extends below mid thigh area. It features a deep cross over V- neckline, two side pockets below the waist, an elasticized band around the waist and a hemmed bottom.
You suggest classification as jumpers under heading 6114 or heading 6108 as beach cover ups. Based upon the design of the garments and the marketing information the garments would be considered beach cover ups under heading 6108.
We are returning your samples.
The applicable subheading for styles 4029 and 4033 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 crotched: 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/.
Styles 4029 and 4033 fall within textile category 650. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 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