CLA-2-62:RR:NC:TA 360 G85592
Ms. Betty Coats
Kmart Corporation
Resource Center
3100 Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of women’s dresses from Bangladesh
Dear Ms. Coats:
In your letter dated December 20, 2000, you requested a classification ruling.
The submitted samples are women’s dresses constructed from 60 percent cotton and 40 percent polyester woven fabric.
Style 6333 features short sleeves, a V-neckline, two pockets below the waist and a full front opening secured by snap closures. The front yoke is embellished with embroidery and there is contrasting colored capping around the neckline, sleeve edges and front opening.
Style 6367 features short sleeves, a V-neckline with a self-fabric tie, two pockets below the waist and a full front opening secured by six snap closures. The front yoke and sleeve edges are quilted.
Style 6371 features short sleeves, a V-neckline, two pockets below the waist and a full front opening secured by seven buttons. The front yoke is embellished with embroidery.
Style 1158 features short sleeves, a round neckline, two pockets below the waist and a full front opening secured by eight snap closures. The front and back yokes, sleeve and pocket edges are of a contrasting colored print.
Style 7376 features short sleeves, a round neckline, side seam pockets, an applique on the right front panel and a full front opening secured by seven snap closures. The neckline, sleeve edges, and front yoke have a contrasting colored trim.
It is your contention that the submitted garments, which you designate as “dusters”, are classifiable as garments similar to bathrobes and dressing gowns in heading 6208, HTS. The Court of International Trade in International Home Textile, Inc. v. United States, Slip Op. 97-31 Ct. Int’l Trade (March 18, 1997), aff’d 153 F.3d 1378 (Fed. Cir. 1998), determined that the garments of heading 6107, HTS, a related provision encompassing intimate apparel garments for men, are “characterized by a sense of privateness (underpants and briefs) or private activity (sleeping, bathing, and dressing).” Thus, to be classified in heading 6208, HTS, the “dusters” must be similar to the named articles of the heading, i.e., be characterized by a sense of privateness or private activity.
You have stated that these garments have been designed to be worn as loungewear and not meant to be worn in public. The submitted garments are “designed to be worn by women around the house and to be comfortable while lounging in the house. The garments are not designed to be worn as a dress to be worn outside the house.”
Further, you have submitted an advertisement of “dusters” shown next to sleepwear and underwear to support classification as similar apparel in heading 6208, HTSUS. The “duster” is clearly and separately identified in the ad. It has an identity separate and apart from that of sleepwear and underwear. Advertisements of other “dusters” were also reviewed. One showed a “duster” on the same page with sleepwear and a sundress. The caption at the top of the page read, “Sleepwear & Loungewear”, similar to the caption on your ad. In searching the Internet for information on “dusters”, this office found these garments are presented for sale identified either as simply “dusters” or characterized as loungewear or front-snap dresses.
It is Customs position that these garments are appropriate for wear in the company of strangers, i.e., other than in the presence of family or close friends. Another name for this garment is a housedress. Housedresses are defined as casual garments for wear in the home while performing household tasks and its use as a garment worn over undergarments supports classification as a dress. In addition, cleaning one’s house is generally not viewed as a private activity akin to “sleeping, bathing, or dressing”, the type of activities referenced by the court in International Home Textile as those for which the garments of heading 6107, HTS, (a related heading) would be worn. Someone wearing a “duster” such as those submitted for consideration, would not typically reach for a robe should the electrician, plumber or neighbor knock on the front door as the garment provides sufficiently suitable attire in the presence of strangers. The subject merchandise is as suitable for wear in public as any “typical” dress; just where one chooses to wear a “duster” may vary just as the styling of any garment will influence where one chooses to wear it.
The applicable subheading for styles 6333 and 6371 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), 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: with two or more colors in the warp and/or the filling: women’s. The duty rate will be 9.7 percent ad valorem.
The applicable subheading for styles 6367, 1158 and 7376 will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), 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): 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: women’s. The duty rate will be 9.7 percent ad valorem.
All styles fall within textile category designation 336. Based upon international textile trade agreements products of Bangladesh are subject to quota restraints and a visa requirement.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 212-637-7080.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division