CLA-2-62:RR:NC:N3:360 M85794
Carolyn Malina, Import/Export Manager
Lands’ End, Inc.
2 Lands’ End Lane
Location #22-290
Dogeville, WI 53595
RE: The tariff classification of women’s woven apparel from India
Dear Ms. Malina:
In your letter dated August 9, 2006, you requested a classification ruling. The samples will be returned, as requested
Four samples were submitted for review. Styles 184332/185002, 189608/189607 and 184294/186178 are women’s pullover dresses made from 100% cotton woven fabric that extend from the shoulders to slightly above the knees. The garments also have ¾ length sleeves. Style184332 features a v- neckline, 5 ½ inch side slits extending upwards from the hem and embroidery and beading at the neck and armhole seams. Style 189608 is made from a floral printed fabric and features a v- neckline with a stand-up collar and 6 ½ inch side slits extending upwards from the hem. Style 184294 features a v- neckline with a stand-up collar and 7 inch side slits extending upwards from the hem.
You have referred to these garments as swim cover-ups. Based on the styling, length and coverage provided by these garments which allows the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear dresses which are more specifically provided for under heading 6204, HTS.
Style 197942 is a women’s pareo and matching bag made from 100% cotton woven fabric. The pareo is rectangular in shape and measures 44 inches wide x 76 inches long. The bag is in identical fabric and measures 7 inches wide x 11 inches high. The bag and pareo are considered to be a composite good and are classifiable under the heading for the pareo.
The applicable subheading for styles 184332/185002, 189608/189607 and 184294/186178 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ dresses of cotton. The duty rate will be 8.4 percent ad valorem.
The applicable subheading for style 197942 will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, of cotton. The duty rate will be 8.1 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/.
Styles 184332/185002, 189608/189607 and 184294/186178 fall within textile category designation 336; style 197942 falls within textile category designation 359. 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 Patricia Schiazzano at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division