CBP Ruling N248293 — The tariff classification of a woman’s romper from China

Tariff classification

Headings: 6211

Product description

Your sample will be returned. Style 52CMGQ8294 is a woman’s romper constructed from 100% polyester woven fabric. The sleeveless one-piece garment features a shirt collar, a partial front opening secured by five button closures, and a partial side zipper closure. The garment extends from the shoulders to the mid-thigh area. A pleated self-fabric flap extends from the center of the waist area to the mid-thigh area, giving the appearance of a dress from the front and shorts from the back. In your letter, you suggest classification of style 52CMGQ8294 as a dress under heading 6204, Harmonized Tariff Schedule of the United States (HTSUS). Dresses enclose both legs in a single “tube.” Garments that have the appearance of a dress from the front but are two tubes are not classified as dresses. They are classified in provisions for other garments. Accordingly, the garment is properly classified under heading 6211, HTSUS.

CBP rationale

The applicable subheading for style 52CMGQ8294 will be 6211.43.0030, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Washsuits, sunsuits, one-piece playsuits and similar apparel.

Full text

N248293 December 11, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6211.43.0030 Ms. Dana E. Hullings Jones Apparel Group USA, Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s romper from China Dear Ms. Hullings: In your letter dated November 21, 2013, you requested a tariff classification ruling. Your sample will be returned. Style 52CMGQ8294 is a woman’s romper constructed from 100% polyester woven fabric. The sleeveless one-piece garment features a shirt collar, a partial front opening secured by five button closures, and a partial side zipper closure. The garment extends from the shoulders to the mid-thigh area. A pleated self-fabric flap extends from the center of the waist area to the mid-thigh area, giving the appearance of a dress from the front and shorts from the back. In your letter, you suggest classification of style 52CMGQ8294 as a dress under heading 6204, Harmonized Tariff Schedule of the United States (HTSUS). Dresses enclose both legs in a single “tube.” Garments that have the appearance of a dress from the front but are two tubes are not classified as dresses. They are classified in provisions for other garments. Accordingly, the garment is properly classified under heading 6211, HTSUS. The applicable subheading for style 52CMGQ8294 will be 6211.43.0030, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Washsuits, sunsuits, one-piece playsuits and similar apparel. The rate of duty will be 16 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 the 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 Kimberly Rackett at (646) 733-3051. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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