CLA-2-61:OT:RR:NC:N3:359
Mr. Mathew W. Chizeck
Lands’ End
5 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of a woman’s garment from Vietnam
Dear Mr. Chizeck:
In your letter dated October 12, 2016, you requested a tariff classification ruling.
Product number 482103, is a woman’s dress constructed from 100% cotton jersey knit fabric. The dress features a hood, a full front opening with a zipper closure, long sleeves which can be rolled up and secured by a snap closure, a drawstring at the waist, two pockets (one on either side) below the waist, and a hemmed bottom which extends to below the mid-thigh.
In your request, product number 482103 is referred to as a beach cover-up. The garment’s styling, length, and coverage allow the wearer to appear in public outside the beach or pool area.
Consequently, the applicable subheading for product number 482103 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 rate of duty will be 11.5 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 the World Wide Web at https://hts.usitc.gov/current.
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 Renée Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division