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NY N018294




October 22, 2007

CLA-2-62:OT:RR:NC:TA:360

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.42.3050

Ms. Gayle E. Williams
Sears Holding Corp.
Dept 733IMP-A3-366B
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of women’s dresses from various

Dear Ms. Williams:

In your letter dated October 5, 2007, you requested a classification ruling. Your samples will be returned.

Submitted sample, style #SU8IS7139MI, is a woman’s dress constructed from 100% cotton woven fabric. The pullover garment features a v-neckline, long sleeves, extends from the shoulder to the mid-thigh, side vents and a hemmed bottom.

Submitted sample, style #SU8IS7140MI, is a woman’s dress constructed from 100% cotton woven fabric. The garment is sleeveless and features a drawstring hood, a full front opening secured by seven buttons, side seam pockets and side vents. The garment extends from the shoulder to the knee.

In your letter you referred to these garments as beach cover-ups. Based on the styling, length and coverage provided by these garments, which allows the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear dresses which are more specifically provided for under heading 6204, HTS.

The applicable subheading for the styles SU8IS7139MI and SU8IS7140MI 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, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 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 World Wide Web at http://www.usitc.gov/tata/hts/.

Styles SU8IS7139MI and SU8IS7140MI fall within textile category 336. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Brenda Wade at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

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