The tariff classification of a woman’s romper from India

N262324 March 31, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.42.0025 Ms. Linda Diamant Ann Taylor Inc. 7 Times Square 11th floor New York, NY 10036 RE: The tariff classification of a woman’s romper from India Dear Ms. Diamant: In your letter dated February 27, 2015, you requested a tariff classification ruling. Your sample will be returned. Style 369427 is a woman’s sleeveless romper constructed from two different woven fabrics. The top portion of the garment, which extends from the shoulders to the waist, is constructed from 100% cotton woven fabric. The shorts portion of the romper, which extends from the waist to the mid-thigh area, is constructed from 100% linen woven fabric. The one-piece garment features adjustable shoulder straps measuring less than 2 ½ inches in width, a full front opening secured by a self-fabric tie at the bust area, a partial back opening with a zipper closure, and pockets below the waist. The garment is cut straight across the back from side seam to side seam. The top portion of the romper imparts the essential character of the garment. In your letter, you refer to style 369427 as a beach cover-up. However, the garment’s styling, length, and coverage allow the wearer to appear in public outside the beach or pool area. Consequently, the applicable subheading for style 369427 will be 6211.42.0025, 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: washsuits, sunsuits, one-piece playsuits and similar apparel. The duty rate will be 8.1 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 the 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 Kimberly Rackett via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division