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

Ms. Wilma Gonzalez
Liz Claiborne Inc.
One Claiborne Avenue
North Bergen, NJ 07047

RE: The tariff classification of woman’s dress from China

Dear Ms. Gonzalez:

In your letter dated May 20, 2010, you requested a classification ruling. Your sample will be returned as requested.

Style # NJMU0913 is a woman’s sleeveless dress with a zipper and a two button closure at the back. The top portion of the dress, extending from the neck to just above the waist, is constructed of 100% silk woven fabric. The skirt portion of the dress is constructed of 54% wool, 26% polyamide, 9% viscose, 5% acrylic, 2% mohair and 4% other fiber woven fabric. The dress features a pleated crew neckline with an attached bow, a 2 inch wide ribbon at the waist and a hemmed bottom.

The applicable subheading for the woman’s dress will be 6204.41.2010, 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 wool or fine animal hair: other: women’s. The duty rate will be 13.6 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/.

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