The tariff classification of women’s dresses from Cambodia

NY L88067 November 9, 2005 CLA-2-62:RR:NC:N3:360 L88067 CATEGORY: Classification TARIFF NO.: 6204.42.3050; 6104.42.0010 Ms. Ruth Hayd Kohl’s Department Stores Customs Import Department N56 W 17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of women’s dresses from Cambodia Dear Ms. Hayd: In your letter dated October 7, 2005, you requested a classification ruling. The submitted samples will be returned to you as requested. Two styles were submitted with this ruling. The third style referenced, style JM5504, was the subject of NY ruling L88018 dated 10/13/05. Style JM5502 is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features ¾ length sleeves with a rollup cuff secured by a tab and button, a collar, one chest pocket, side vents and a full front opening secured by five buttons. Style JM5508 is a woman’s dress constructed from 68 percent cotton, 16 percent nylon and 16 percent polyester knit fabric. The pullover dress features ¾ length sleeves, a V-neck opening, side vents and a self-fabric tie belt. You have referred to these garments as swimwear cover-ups. In HQ ruling 966816 of May 19, 2004, a distinction was made between garments designed to be worn over or with swimwear such as beach robes or similar garments, and those that are casual wear: We note that your submission completely ignores an entire range of garments that are like the beach shift, items of apparel specifically for use at the beach, often designed to be worn over or with swimwear, to allow the wearer to be appropriately dresses in areas of a resort or cruise ship, or shops along a boardwalk, other than when actually on the beach or at a pool, while not getting fully dressed. Based on the styling, length and coverage provided by both garments which allows the wearer to appear in public places outside the beach or pool area, we consider these garments to be casual wear dresses which are more specifically provided for under subheading 6204, HTS for style JM5502 and under subheading 6104, HTS for style JM5508. The applicable subheading for the style JM5502 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: other: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem. The applicable subheading for style JM5508 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), 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 cotton: women’s. The duty rate will be 11.5 percent ad valorem. Both styles fall within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Patricia Schiazzano at 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division