CLA-2-61:OT:RR:NC:N3:361
Ms. Linda Diamont
Ann Taylor, Inc.
7 Times Square, 11th Floor
New York, NY 10036
RE: The tariff classification of woman’s garments from Indonesia
Dear Ms. Diamont:
In your letter dated September 4, 2015, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 383447, is a woman’s pull-over dress constructed from 100% cotton French terry knit fabric. The dress features a round rib knit neckline, short turn-back raglan sleeves, side vents at the garment bottom, and a straight hemmed bottom. The dress extends from the shoulders to below the mid-thigh.
Style 383527, is a pair of women’s shorts constructed from 100% cotton French terry knit fabric. The pull-on shorts feature an elasticized waistband, two side pockets, and hemmed leg openings with 2 inch side slits. The garment extends from the waist to the upper thigh area.
Style 383488, is a woman’s romper constructed from 100% cotton French terry knit fabric. The sleeveless garment covers the bust but has no neck or shoulder coverage. The top of the garment is elasticized and extends straight across the upper chest and back. The romper features an elasticized waistband with a drawstring tightening, two side pockets below the waist, shorts-like bottom and hemmed leg openings. The garment extends to the upper thigh area.
In your letter, you refer to styles 383447, 383527, and 383488 as swimsuit cover-ups. However, the garments’ styling, length, and coverage allow the wearer to appear in public outside the beach or pool area.
Consequently the applicable subheading for style 383447 will be 6104.42.0010, 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 overalls, breeches and shorts ( other than swimwear ), knitted or crocheted (con): Dresses: Of cotton: Women’s. The duty rate will be 11.5 percent ad valorem.
The applicable subheading for style 383527 will be 6104.62.2030, HTSUS, which provides for Women’s or girls suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts ( other than swimwear ), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Shorts: Women’s. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for style 383488 will be 6114.20.00400, HTSUS, which provides for Other garments, knitted or crocheted, Of cotton, Sunsuits, washsuits, one-piece playsuits and similar apparel, Women’s or girls’. The duty rate will be 10.8% 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 Antoinette Peek-Williams at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division