The tariff classification of women’s garments from Vietnam and India

N065157 June 24, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Melissa Fox Barthco International, Inc. 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of women’s garments from Vietnam and India Dear Ms. Fox: In your letter dated June 9, 2009, you requested a classification ruling on behalf of Sugartown Worldwide, Inc. Your samples will be returned as requested. The submitted samples are both women’s dresses constructed from 100% cotton woven fabric. Style #70455 is a pullover dress that features a collar, a v-neckline, long hemmed sleeves, two side seam pockets, two side vents, a fabric tie belt and a hemmed bottom. The dress extends from the shoulders to slightly above the knee. Style #73121 is a pullover dress that features a banded collar, a v-neckline, ¾ length sleeves, two side seam pockets, two side vents, a self-fabric tie belt and a hemmed bottom. The dress extends from the shoulders to slightly above the knee. In your letter you referred to these garments as bathing suit or beach cover ups. Based on the styling, length and coverage provided by these garments, which allows the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear dresses which is more specifically provided for under heading 6204, HTS. The applicable subheading for the styles 70455 and 73121 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-types jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other and than swimwear): dresses: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 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 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division