The tariff classification of a woman’s dress from China

N082741 November 18, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.30.50 Ms. Nicole Watson Cornerstone Brands, Inc. 5566 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a woman’s dress from China Dear Ms. Watson: In your letter dated October 28, 2009, you requested a classification ruling on behalf of Garnet Hill. Your sample will be returned as requested. The submitted sample, item number 21640, is a woman’s dress constructed from 100% cotton gauze woven fabric. The loose-fitting pullover dress is sleeveless with shoulder straps of approximately one inch wide and features a v-neckline and a full lining. The dress extends from the shoulders to slightly above the ankles. In your letter you referred to this garment as a summer dress that could also be a swim 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 dress which is provided for under heading 6204, HTS. The applicable subheading for the item number 21640 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (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): dresses: of cotton: 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