The tariff classification of women’s garments from India

N307304 November 26, 2019 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.30.3041 Mr. Samuel Focarino Comet Customs Brokers, Inc. 587 West Merrick Road Valley Stream, NY 11580 RE: The tariff classification of women’s garments from India Dear Mr. Focarino: In your letter dated November 4, 2019, you requested a tariff classification ruling on behalf of your client, Nation Design Partners, LLC. Your samples will be returned as requested. Style ND19084/chartreuse is a woman’s garment constructed from 100% cotton woven fabric. The garment features long sleeves, a V-neckline with a tie closure, side slits, and a hemmed bottom. Style ND19095/coral reef is a woman’s garment constructed from 100% cotton woven fabric. The garment features a V-neckline, side slits, and a hemmed bottom. Style ND19088/waterfall is a woman’s garment constructed from 100% cotton woven fabric. The garment features ¾ length sleeves with elasticized cuffs, an elacistized boat neckline, side slits, and a hemmed bottom. Style ND19087/pure white/multi is a woman’s garment constructed from 100% cotton woven fabric. The garment features ¾ length hemmed sleeves, a V-neckline, and a hemmed bottom. Style ND19086/pure white is a woman’s garment constructed from 100% cotton woven fabric. The garment features a pointed collar, a partial opening secured with three button closures, ¾ length sleeves, and a hemmed bottom. In your letter, you refer to all five garments as swim cover-ups. Based on the styling, length, and coverage provided by these garments, which allow the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear. Consequently, the applicable subheading for styles ND19084, ND19095, ND19088, ND19087, and ND19086 will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 15.4 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division