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NY M82452

May 5, 2006

CLA-2-62:RR:NC:N3:360 M82452


TARIFF NO.: 6204.42.3050; 6104.43.2010

Christine R. Marren
Charming Shoppes, Inc.
450 Winks Lane
Bensalem, PA 19020

RE: The tariff classification of women’s dresses from India and Taiwan

Dear Ms. Marren:

In your letter dated April 10, 2006, you requested a classification ruling. The submitted samples will be returned to you as requested.

Style 369-4005-00 is a women’s dress constructed from 100 percent cotton woven gauze fabric. The pullover garment, which is strapless and extends below mid-thigh, features smocking on the front and rear bodice.

Style 369-4010-00 is a woman’s dress constructed from 100 percent cotton woven fabric. The dress extends below mid-thigh and features a full front opening secured by seven buttons, a hood with a draw cord, long sleeves with slits at the hem, a breast pocket and a shirttail hem.

Style 369-4009-00 is a woman’s dress constructed from 100 percent polyester jersey knit fabric. The pullover dress extends below mid-thigh and features a V-neck and side slits at the hem.

You have referred to these garments as cover-ups similar to bathrobes and dressing gowns and suggested classification under headings 6108 and 6208, HTS. Headings 6108 and 6208, HTS provide for, among other things, “Women’s or girls’ . . . bathrobes, dressing gowns and similar articles”. The EN specifically state that the provisions include beach robes. In Headquarters Ruling Letter (HQ) 966816, dated May 19, 2004, the characteristics for “beach robes” were set forth as garments that extend from shoulder to mid-thigh, serve to absorb water, provide warmth, and are of a loose, simple design. In this instance, the garments are constructed of lightweight fabric and provide no absorbency and little warmth.

HQ ruling 966816 further stressed the distinction between garments designed to be worn over or with swimwear such as beach robes or similar garments, and those that are casual wear:

We note that your submission completely ignores an entire range of garments that are like the beach shift, items of apparel specifically for use at the beach, often designed to be worn over or with swimwear, to allow the wearer to be appropriately dressed in areas of a resort or cruise ship, or shops along a boardwalk, other than when actually on the beach or at a pool, while not getting fully dressed. Therefore, a distinction should be made between garments designed to be worn over or with swimwear that are beach robes or similar and those that are casual wear.

Although these articles could be used while at the beach, it is our view that they would normally be used for lounging, resting, or similar informal wear at home, at a resort, poolside, along the boardwalk, or at beach areas (stores, restaurants, etc.).

Based on the styling, length and coverage provided by these garments which allows the wearer to appear in public places outside the beach or pool area, and the characteristic dissimilarity with garments classified as beach robes, we consider these garments to be casual wear dresses which are more specifically provided for under subheading 6204, HTS for styles 369-4005-00 and 369-4010-00, and under subheading 6104, HTS for style 369-4009-00.

The applicable subheading for styles 369-4005-00 and 369-4010-00 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: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem.

The applicable subheading for 369-4009-00 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dressesknitted or crocheted: dresses: of synthetic fibers: women’s. The duty rate will be 16 percent ad valorem.

Styles 369-4005-00 and 369-4010-00 fall within textile category designation 336 and style 369-4009-00 falls within textile category designation 636. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Patricia Schiazzano at 646-733-3051.


Robert B. Swierupski

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