CLA-2-61:OT:RR:NC:N3:356
Ms. Rachel Lee
Cornerstone Textile, Inc.
912 East 12th Street, Suite B #151
Los Angeles, CA 90021
RE: The tariff classification of women’s dresses from China
Dear Ms. Lee:
In your undated correspondence, you requested a tariff classification ruling. Your submitted samples will be
retained in our office for training purposes.
Item B0CPJ4XFMX is a three-pack of women’s dresses constructed from 95 percent polyester and 5 percent
spandex knit fabric. Each garment extends from the shoulders to below the knees and features a mitered
V-neckline with capping; short, hemmed sleeves; a screen printed phrase and design on the chest; and a
straight, hemmed bottom.
You suggest that the subject garments are classifiable as sleepwear. However, this office has reviewed the
samples and do not agree that the physical characteristics of the garments, nor the way they a re designed,
marketed, and sold, are limited to sleepwear or intimate apparel. The physical characteristics of the garments
are such that they can easily be used as either sleepwear or as non-intimate apparel. The appearance of these
garments is, in fact, ambiguous. While nothing about the design or appearance of the garments makes them
unsuitable for use as sleepwear, nothing about their design or appearance makes them unsuitable for use as
general apparel. In such circumstances, the principal use is determined by the way the garments are
designed, marketed and sold. The advertisements present the garment as loungewear garments for wear other
than for the primary purpose of wearing to bed for sleeping. Thus, we do not agree that these garments are
presented to consumers as sleepwear garments, but rather as casual loungewear for all-day wear if desired.
The applicable subheading for each garment of Item B0CPJ4XFMX will be 6104.43.2010, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for: Women’s or girls’… dresses…, knitted or
crocheted: Of synthetic fibers: Other: Women’s. The general rate of duty will be 16 percent ad valorem.
The garments of Item B0CPJ4XFMX are not sufficiently marked with their country of origin. Specifically, a
label identifying the country of origin is sewn into the lower left side seam of each garment. Each label is
sewn so that the printing is oriented sideways to the reader.
Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides, in part: Unless excepted by law...
every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place
as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner
as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at
the time of importation into the Customs territory of the U.S. Further, Treasury Decision (T.D.) 54640(6)
(1958) provides, in pertinent part: Subject to the exceptions from marking provided under Section 304(a),
Tariff Act of 1930, as amended… wearing apparel, such as shirts, blouses, coats and sweaters, etc., must be
legibly and conspicuously marked with the name of the country of origin by means of a fabric label or label
made from natural or synthetic film sewn or otherwise permanently affixed on the inside center of the neck
midway between the shoulders.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Maryalice Nowak at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division