The tariff classification of a woman’s dress and matching handbag from India

N007950 March 14, 2007 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050; 4202.22.4500 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a woman’s dress and matching handbag from India Dear Ms. Malina: In your letter dated March 2, 2007, you requested a classification ruling. The submitted samples will be returned as requested. Submitted sample, style #198214, consists of a woman’s dress and matching handbag constructed from 100% cotton woven fabric. The dress features a collarless wrap front secured by a self-fabric tie at the waist on the outside. The garment is sleeveless and features a v-neckline. The handbag has an open top, one main compartment and two carrying handles. The handbag measures approximately 71/2 inches wide and 91/2 inches high. The handbag is designed to carry money, keys and other small accessories. In your letter you referred to this garment as a swim cover-up. Based on the styling, length and coverage provided by this garment, which allows the wearer to appear in public outside the beach or pool area, Customs considers this garment to be casual wear dress which is more specifically provided for under heading 6204, HTS. 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 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. The applicable subheading for the matching handbag will be 4202.22.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handbags, whether or not with shoulder strap, including those without handle: with outer surface of textile materials: other: of cotton. The duty rate will be 6.3 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 336 and the handbag falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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, National Commodity Specialist Division