CLA-2-62:OT:RR:NC:N3:348
Ms. Linda Diamant
Ann Taylor Inc.
7 Times Square, 11th Floor
New York, NY 10036
RE: The tariff classification of beach cover-ups from India
Dear Ms. Diamant:
In your letter dated November 9, 2015, you requested a tariff classification. The samples are being returned to you, as requested.
The sample submitted, style 386747, is a woman’s beach cover-up constructed of 100 percent cotton woven fabric. The garment is loose fitting and extends from the shoulders to the knee. The cover-up features a full front opening with a drawstring closure at the waist, a deep V-neckline, kimono style short sleeves, and tassels attached to the bottom hem.
The sample submitted, style 394047, is a woman’s beach cover-up constructed of 100 percent cotton woven fabric. The garment is loose fitting and extends from the shoulders to the mid-thigh. The cover-up features long sleeves with a button closure at the wrist, an elasticized neckline, tassels at the neckline opening, and a tapered, hemmed bottom.
The sample submitted, style 386577, is a woman’s beach cover-up constructed of 100 percent cotton woven fabric. The garment is loose fitting and extends from the shoulders to the ankles. The cover-up features short sleeves with tassels, tassels at the neckline opening, a front slit and a hemmed bottom.
The sample submitted, style 386579, is a woman’s beach cover up constructed of 100 percent cotton woven fabric. The garment is loose fitting, and extends from the shoulders to the ankle. The cover-up features long sleeves with a button closure at the wrist, a neckline with a lace-up closure and tassels, and a hemmed bottom.
You also indicate that the garments will only be marketed and sold in the swimwear section of the women's department and online. Based on the physical characteristics of the garments and marketing, the garments are considered a beach cover-up of heading 6208.
The applicable subheading for all styles 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.
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 this ruling, contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division