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

N083997 November 24, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6108.92.0030; 6204.42.3050 Ms. Kim Young BDP International, Inc 2721 Walker Avenue N. W. Grand Rapids, MI 49504 RE: The tariff classification of women’s garments from China and Vietnam Dear Ms. Young: In your letter dated November 10, 2009, you requested a classification ruling on behalf of Meijer Distribution. Your samples will be returned as requested. The submitted sample, style #331WS0115, is a woman’s dress constructed from 100% cotton woven gauze fabric. The pullover dress features double spaghetti straps, a scoop ruffled neckline, and a full 100% cotton gauze lining. The dress extends approximately to the mid-thigh. In your letter you refer to this garment as a beach 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 specifically provided for under heading 6204, HTS. The submitted sample, style #331WS0116, is a woman’s beach cover-up constructed from 95% rayon and 5% spandex knit fabric. The garment extends from above the bust to the mid-thigh and has no shoulder or arm coverage. The garment is gathered with elastic at the top and is trimmed with a raw edge ruffle. It features an elasticized waist and an unfinished banded bottom. Based on the physical characteristics of the garment and the marketing information, the garment is considered beach cover-up of heading 6108. The applicable subheading for the style #331WS0115 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. The applicable subheading for style #331WS0116 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 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