CLA-2-62:RR:NC:TA:360
Ms. Gayle E. Williams
Sears Holding Corporation
Dept 733IMP-A3-366B
3333 Beverly Rd
Hoffman Estates, IL 60179
RE: The tariff classification of women’s garments from various countries
Dear Ms. Williams:
In your letter dated April 27, 2009, you requested a classification ruling. Your samples will be returned as requested.
The submitted samples are both women’s dresses.
Style #SS10TE7135MI is constructed from 98% polyester and 2% spandex woven fabric. The pullover dress is sleeveless and features a scoop neckline, shoulder straps with D-rings that measure approximately 2 1/4 inches wide, 7 inch side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the knee.
Style #SS10TE7130MI is constructed from 100% polyester woven fabric. The pullover dress is collarless and features short sleeves, a deep v-neckline, and a self-fabric drawstring under the bust line, side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the ankle.
In your letter you referred to these garments as beach 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 is more specifically provided for under heading 6204, HTS.
The applicable subheading for the styles SS10TE7135MI and SS10TE7130MI will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overall, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The duty rate will be 16 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 Brenda Wade at 646-733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division