CLA-2-61:OT:RR:NC:N3:359
Ms. Marilyn G. Santos
Supreme International
3000 NW 107 Avenue
Miami, Florida 33172
RE: The tariff classification of a women’s dress from China
Dear Ms. Santos:
In your letter dated June 16, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request.
Style 91F24505 is a women’s drop waisted, pull on dress constructed of 100% wool knitted fabric (front and rear upper portion extending from shoulders to the hip area and the long sleeves) and 100% polyester woven fabric (the remainder of the garment consisting of the skirt portion extending from the hip area to the knee area). The fully lined garment features a rounded front neckline, two buckled woven fabric straps at either hip area on the skirt portion, two faux pockets on the front of the woven skirt, and a straight hemmed garment bottom. The essential character of the garment is imparted by the knit wool portion of the dress, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted.
The applicable subheading for the dress will be 6104.41.0010, 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: dresses: of wool or fine animal hair: women’s. The rate of duty will be 13.6% 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 359 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division