The tariff classification of woman’s knit dress from Peru.

N060718 June 5, 2009 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Roseann Downing Life is good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of woman’s knit dress from Peru. Dear Ms. Downing: In your letters dated May 11, 2009 and April 10, 2009 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style W9255, is a woman’s sleeveless dress constructed from 100% cotton jersey knitted fabric. The dress features a rounded front and rear necklines, a piece constructed front neckband, two side seam pockets, shoulder straps measuring approximately two inches in width at the top of the shoulders, and a vented hemmed garment bottom. The dress extends from the shoulders to the knee area. You state that the garment is a beach cover-up. When garments are ambiguous in appearance, Customs looks to other factors such as environment of sale, advertising and marketing, recognition in the trade of virtually identical merchandise, and documentation incidental to the purchase and sale of the merchandise.  We have considered the merits of your claim and do not find the information persuasive for classification purposes. Based on the styling, length and coverage provided by this garment which allows the wearer to appear in public places outside the beach or pool area, we consider this garment to be a knitted fabric casual wear dress which is more specifically provided for under heading 6104, HTS. The applicable subheading for the dress will be 6104.42.0010, 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 ), knitted or crocheted (con): Dresses: Of cotton: Women’s. The duty rate will be 11.5% 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/. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division