CLA-2-61:OT:RR:NC:N3:359
Ms. Karen Yost
C-Air Customs Brokers
9841 Airport Blvd., Suite 1400
Los Angeles, CA 90045
RE: The tariff classification of a woman’s dress from China.
Dear Ms. Yost:
In your letter dated June 26, 2012 you requested a classification ruling on behalf of JJ Basics LLC. As requested, your sample is being returned to you.
Style 9NU07 is a woman’s dress that is stated to be constructed of 73% acrylic, 17% polyester, and 10% metallic reverse jersey knit fabric. The pull-on dress features a rib knit u-shaped neckband, short sleeves with rib knit endings, a faux bow tie closure on the upper front panel, and a straight rib knit garment bottom. The garment extends to the knee area.
In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory report was issued on 12/13/2012. The laboratory has reported that the garment is composed of three separate yarns. The garment consists of two 4- ply acrylic yarns (73.5% by weight) and one 2-ply metalized yarn (26.5% by weight). The 2-ply metalized yarn is composed of 1-ply polyester yarn (63.4% by weight) and 1-ply metalized (mylar type) yarn (36.6% by weight). The overall composition of the sample is 73.5% acrylic, 16.8% polyester, and 9.7% metalized knit fabric.
In your letter you asserted classification under 6104.49.9030, HTSUS. Based on the laboratory analysis, the garment is made up of three separate yarns. Accordingly, the garment is considered to be chief weight of “synthetic fibers” properly classified under 6104.43.2010, HTSUS.
The applicable subheading for Style 9NU07 will be 6104.43.2010, 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 duty rate 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 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director,
National Commodity
Specialist Division