The tariff classification of a woman’s dress from Sri Lanka

N083980 November 18, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a woman’s dress from Sri Lanka Dear Ms. Malina: In your letter dated November 5, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style #390300, is a woman’s dress constructed from 100% cotton woven fabric. The pullover dress features a deep v-neckline, short sleeves, an empire self-fabric drawstring waist, two side seam pockets, two side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the knee. In your letter you referred to this garment as a beach cover up. Based on the styling, length and coverage provided by the 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 more specifically provided for under heading 6204, HTS. The applicable subheading for the style #390300 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: 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