CLA-2-61:OT:RR:NC:N3:359
Ms. Esther Chen
Kohl’s Department Stores
1400 Broadway – 21st Floor
New York, NY 10018
RE: The tariff classification of a woman’s dress from China.
Dear Ms. Chen:
In your letter dated August 2, 2012 you requested a classification ruling. As requested, your sample is being returned to you.
Style VW612706B is a woman’s dress that is stated to be constructed of 83% acrylic, 14% wool, 2% polyester, and 1% metallic jersey knit fabric. The pull-on dress features a rib knit stand-up collar, ¾ length sleeves with rib knit endings, 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 10/22/2012. The laboratory has reported that the garment is wholly composed of one 5-ply metalized yarn. The 5-ply metalized yarn consists of a 2- ply metalized yarn (2.9% by weight) twisted together with a 3-ply yarn constructed of 1-ply acrylic/wool yarn and two 1-ply acrylic yarns (97.1% by weight). The 2-ply metalized yarn is composed of 1-ply metalized mylar type yarn (33.5% by weight) and 1-ply polyester multifilament yarn (66.5% by weight). The overall composition of the sample is 82% acrylic, 15.1% wool, 1.9% polyester, and 1% metalized knit fabric.
The applicable subheading for Style VW612706B will be 6104.49.9030, 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 other textile materials: Other: Subject to man-made fiber restraints. The duty rate will be 5.6% 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 at 646-733-3049.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division