The tariff classification of two women’s knit dresses from various countries.

N078376 October 20, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Gayle E. Williams Sears Holding Corporation Dept. 733IMP-A3-366B 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of two women’s knit dresses from various countries. Dear Ms. Williams: In your letter dated September 29, 2009 you requested a classification ruling. As requested, your samples are being returned to you. Style LS0JB34019MI, is a woman’s “Joe Boxer” brand sleeveless dress constructed from 100% cotton 1x1 rib knit fabric. The dress features a scoop front neckline, a modified racer back with a slight gathering below the rear neckline, a smiley face printed on the front panel, and a hemmed garment bottom. The dress extends from the shoulders to the mid-thigh area. Style LS0JB34019PL, is a woman’s sleeveless dress constructed from 100% cotton 1x1 rib knit fabric. The dress features a scoop front neckline, a modified racer back with a slight gathering below the rear neckline, two hearts printed on the front panel, and a hemmed garment bottom. The dress extends from the shoulders to above the knee. Although you state these garments will be sold in your nightwear department, the advertising, styling and features are consistent with garments worn around the house or dormitory as “loungewear”, that is, in non-intimate surroundings. As such, these garments will not be classified as sleepwear in heading 6108. Based on styling, length and coverage provided by these garments, we consider these garments to be knitted fabric dresses which are more specifically provided for under heading 6104, HTSUS. The applicable subheading for the dresses 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