CLA-2-62:RR:NC:N3:360 M80838
Ms. Jeannine Greener
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, WA 98073-9700
RE: The tariff classification of a woman’s dress and slip from Hong Kong
Dear Ms. Greener:
In your letter dated February 3, 2006, you requested a classification ruling. The submitted sample will be returned to you as requested.
Item number 017-5432 (regular size) consists of a woman’s dress and attached slip constructed from 100 percent cotton woven fabric. The pullover dress features short sleeves, a round neckline with a self-fabric tie and a partial opening secured by three buttons. The dress has a two-tiered ruffled hem. The slip features a shaped neckline; spaghetti straps and when worn the slip is slightly shorter than the dress and not outwardly exposed. This garment will also be imported in petite, tall and plus sizes under item numbers 017-5433, 017-5434 and 017-5435.
It is your contention that both garments should be classified under heading 6204, HTS, since the dress and slip will be worn together, stay connected and will be merchandised as a single dress. The dress and slip are attached at the shoulders by means of a braided thread. Since the garments may be easily detached without damage to either garment, the dress and slip will be classified separately.
The applicable subheading for the dress will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type garments, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other: other: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem.
The applicable subheading for the slip will be 6208.19.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: slips and petticoats: of other textile materials: of cotton. The duty rate will be 11.2 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/.
The dress falls within textile category designation 336 and the slip falls within textile category designation 352 . 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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division