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NY B85256




May 19, 1997

CLA-2-61:LA:S:T:1:2:G04 B85256

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0040

Mr. John H. Qualey
Rogers & Brown Customs Brokers, Inc.
P. O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of children's knit beach cover-ups from El Salvador

Dear Mr. Qualey:

In your letter dated April 23, 1997, on behalf of Franco Manufacturing Company, you requested a tariff classification ruling.

Four samples were provided which you have stated will be sold and marketed as beachwear cover-ups. The garments are constructed from 70% cotton, 30% polyester finely knit terry fabric. The garments will be imported as unisex with a size range of 2T to 4T and 4 to 6X.

Style APBE-22 is a hooded pullover and features a hood, short cap sleeves, side vents, and a straight hemmed bottom. Style APBE-25 features a full front opening with three button and fabric loop closures, a hood, short cap sleeves, a gathered waist, and a straight hemmed bottom. Style APBE-27 is a hooded pullover and features a partial front opening secured with a zipper closure, short sleeves, side vents, and a straight hemmed bottom. Style APBE-29 is a pullover and features a boat-shaped neckline, short cap sleeves, and a straight hemmed bottom.

The applicable subheading for the four beachwear cover-ups will be 6108.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' slips . . . bathrobes, dressing gowns and similar articles, knitted or crocheted: other: of cotton: other: girls'. The rate of duty will be 8.8% ad valorem.

The garments fall within textile category designation 350. As products of El Salvador, this merchandise is not subject to a visa requirement or quota restraints based upon international textile trade agreements.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Edward H. Webb

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