CLA-2-62:OT:RR:NC:N3:348
Ms. Eileen Family
Barthco International, Inc.
dba OHL- International
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of women’s garments from India
Dear Ms. Family
In your letter, dated April 10, 2015, on behalf of your client, Primark US Corp, you requested a tariff classification ruling. The samples are being returned to you, as requested.
Style 0170205 is a woman’s beach cover-up constructed of 100% polyester chiffon woven fabric. The garment is loose fitting and extends from the shoulder to the knees. It features an open front with a draping effect, elbow-length sleeves with 4 inch fringe, a full fringed front opening and a fringed bottom.
Style 0157404 is a woman’s beach cover up constructed of 100% polyester woven fabric. The garment is loose fitting and extends from the shoulders to the knees. It features short, cuffed sleeves; a full front opening with a drawstring closure at the waist and a hemmed bottom.
You indicate Styles 0170205 and 0157404 are part of the Primark “Ocean Club” beachwear and will only be marketed in the swimwear section. Based on the physical characteristics of Styles 0170205 and 0157404 and marketing, the garments are considered beach cover-ups of heading 6208, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Styles 0170205 and 0157404 will be 6208.92.0010, HTSUS, which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Other: Of man-made fibers: Bathrobes, dressing gowns and similar articles: Women’s. The rate of duty will be 16 percent ad valorem.
Style 02164 is a woman’s pullover-style dress constructed from 100% polyester woven fabric. The dress extends from the shoulders to the ankles and features a V-neckline with sewn-on beads and sequins, voluminous sleeves, and a hemmed bottom.
Although you requested classification of Style 02164 under heading 6211.43.0091, HTSUS, the features and the cut of the garment are of those of dresses in the more specific heading of 6204.
Consequently, the applicable subheading for Style 02164 will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s. The rate of duty 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 Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division