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NY M85387




August 24, 2006

CLA-2-61:RR:NC:WA:361 NY M85387

CATEGORY: CLASSIFICATION

TARIFF NO.: 6108.91.0030

Ms. Jeannine Greener, Import Specialist
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073-9700

RE: The tariff classification of women’s knit beach robes from China.

Dear Ms. Greener:

In your letter dated July 26, 2006, you requested a classification ruling for women’s knit beach robes. The samples will be returned, as requested.

The first sample, which will be imported under style numbers 012-1530 (regular sizes), 012-1531 (plus sizes), is constructed from 80 percent cotton, 20 percent polyester knit terry fabric. The sleeveless beach robe extends between the knee and mid thigh and has a full front opening with a zipper closure, a stand up collar, patch pockets below the hips, and a hemmed bottom with side slits.

The second sample, which will be imported under style numbers 012-1491 (regular sizes), 012-1492 (plus sizes), is constructed from 100 percent cotton knit terry fabric. The pullover styled beach robe extends between the knee and mid thigh and has a hood, a V neckline, long sleeves, a kangaroo pocket, and a hemmed bottom with side slits.

You have suggested that the submitted garments be classified as dresses in heading 6104 and cardigans in 6110. Based on the design, fabric, and merchandising information submitted, the garments are beach robes. As such, they will be classified in heading 6108. That heading covers bathrobes and, in the Explanatory Notes, includes beach robes.

The applicable subheading for both garments will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women's ...bathrobes and similar articles, knitted or crocheted: of cotton. The rate of duty will be 8.5 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/.

Both garments fall within textile category designation 350. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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 Angela De Gaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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