CLA-2-62:OT:RR:NC:N3:348
Ms. Josephine T. Guanio
Exist, Inc.
1650 NW 23rd Avenue
Ft. Lauderdale, FL 33311
RE: The tariff classification of a men’s pullover and women’s beach cover-ups from India.
Dear Mr. Guanio:
In your letter dated January 8, 2015, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style LCU8928 is a woman’s beach cover-up constructed of 100% polyester chiffon woven fabric. The garment extends from the shoulder to the calf and features an open front with a draping effect, ¾” length sleeves and a hemmed bottom.
Style LCU6882 is a woman’s pullover beach cover-up constructed of 100% polyester chiffon woven fabric. The garment extends from the shoulder to mid-thigh. The cover-up features an embellished deep V-neckline in the front and stand up collar in the back, kimono styled short sleeves, side slits and a hemmed bottom.
Style LCU6887 is a woman’s pullover beach cover-up constructed of 100% polyester chiffon woven fabric. The garment extends from the shoulder to the knee. The cover-up features an embellished deep V-neckline in the front, kimono styled short sleeves, elasticized waist, side slits and a hemmed bottom.
Style USA760 is a men’s cut and sewn pullover constructed of 100% cotton, finely knit jersey fabric that measures 36 stitches per two centimeters counted in the horizontal direction. Style USA760 is sleeveless and has a hood of contrasting printed fabric and a drawstring; contrasting capping on the armholes; and a straight, hemmed bottom.
You indicate Styles LCU8928, LCU6882, and LCU6887 are part of the Resort Wear Line of Exist, Inc. and will only be marketed and sold in catalogs and on the internet in the swimwear section. Based on the physical characteristics of styles LCU8928, LCU6882, and LCU6887 and marketing, the garments are considered beach cover-ups of heading 6208, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style USA760 will be 6110.20.2069, HTSUS, which provides for: sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of cotton: other: other: other: men’s or boys’: other. The rate of duty is 16.5% ad valorem.
The applicable subheading for Styles LCU8928, LCU6882, and LCU6887 will be 6208.91.1010, 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.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division