CLA-2-61:OT:RR:NC:N3:359
Ms. Angie McDaniel
Sugartown Worldwide dba Lilly Pulitzer
752 S. Victory Drive Lyons, GA 30436
RE: The tariff classification of a women’s cover-up from Indonesia
Dear Ms. McDaniel:
In your letter dated October 26, 2023, you requested a tariff classification for a women’s cover-up. As requested, your sample will be returned.
Style Larsa 016937 is a women’s pullover sleeveless dress constructed from 84 percent nylon and 16 percent spandex knit fabric. The outer surface of the garment measures more than nine stitches per two centimeters in the direction the stitches were formed. The dress features a square neckline, finished armholes, and a finished hemline that extends to the mid-thigh all the way around.
In your letter you referred to style Larsa 016937 as a cover-up. Based on the styling, length and coverage provided by this garment, which allows the wearer to appear in public outside the beach or pool area, Customs considers this garment to be casual wear, which is more specifically provided for under heading 6104, Harmonized Tariff Schedule of the United States (HTSUS).
Consequently, the applicable subheading for style Larsa 016937 will be 6104.43.2010 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: Dresses: Of Synthetic fibers: 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Renee Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division