The tariff classification of women’s garments

N065155 July 6, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6108.91.0030, 6108.92.0030, 6211.42.0056 Ms. Gayle E. WilliamsSears Holdings Corporation Dept. 733IMP-A3-366B 3333 Beverly Road Hoffman Estates, IL. 60179 RE: The tariff classification of women’s garments Dear Ms. Williams: In your letter dated June 9, 2009 you requested a classification ruling. The submitted sample, Style SS10JB7134MI, is a woman’s shirt constructed of 100 percent cotton woven fabric. The garment features a shirt collar, a partial opening extending to the waist with an eight button closure, an elasticized waistband with a drawstring, two pockets below the waist, two patch breast pockets with a flap and button closure, ¾ length roll up sleeves with a buttoned tab and a hemmed bottom. The submitted sample, Style SS10JB7170JR, is a woman’s beach cover-up dress constructed of 80 percent cotton and 20 percent polyester pile knit fabric. The pile is constructed of 80 percent cotton and 20 percent polyester. The loose fitting garment extends to the mid-thigh. It features a scooped front neckline, adjustable spaghetti straps with a plastic butterfly ornament, a gathered bodice top and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Based on the physical characteristics of the garment and the marketing information submitted, the garment is considered a beach cover-up of heading 6108. The submitted sample, style SS10JB7164JR, is a woman’s beach cover-up dress constructed of 48 percent polyester, 47 percent rayon and 5 percent spandex knit fabric. The loose fitting garment extends from above the bust to mid-thigh. The strapless garment features an all-over print design, a ruffled bodice, a self fabric tie back of the waist and a bottom finished with overlock stitching. Based on the physical characteristics of the garments and the marketing information submitted, the garment is considered a beach cover-up of heading 6108. We are returning your samples as you requested. The applicable subheading for the style SS10JB7134MI will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton: blouses, shirts and shirt-blouse, sleeveless tank styles and similar upper body garments, excluded from heading 6206: other. The duty rate will be 8.1 percent ad valorem. The applicable subheading for style SS10JB7170JR will be 6108.91.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of cotton: Other: Women’s. The duty rate will be 8.5% ad valorem. The applicable subheading for style SS10JB7164JR will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate will be 16% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division