CLA-2-61:OT:RR:NC:N3:359
Mr. T. C. Li
HMS Productions
250 West 39th Street
NY, NY 10018
RE: The tariff classification of a woman’s garment from China.
Dear Mr. Li:
In your letter dated April 17, 2012, you requested a tariff classification ruling. The submitted sample is being returned as per your request.
Style 72893 is a “spense” label high waisted dress constructed of a 95% cotton 5% nylon novelty open work fabric (front and rear upper panels extending from shoulders to the midriff area) and 54% nylon 46% cotton open work warp knit fabric with an inwrought design featuring a floral pattern (balance of front and rear panels extending to above the knee area). The sample dress has a woven fabric slip-like lining that is permanently sewn into the zippered side seam and the midriff seam. The sleeveless garment features scooped front and rear necklines, a zippered opening at the upper left side seam, and a hemmed garment bottom. The sample garment extends to the knee area. The essential character of the dress is imparted by the 54% nylon 46% cotton open work warp knit fabric portion of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted.
The applicable subheading for the dress will be 6104.43.2010, 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), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16% 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,
Thomas J. Russo
Director
National Commodity Specialist Division