CLA-2-62:OT:RR:NC:N3:358
Mr. Jeffrey Victoria
Ann Taylor Inc.
International Trade Department
7 Times Square
New York, NY 10036
RE: The tariff classification of a girl’s dress from China.
Dear Mr. Victoria:
In your letter dated January 9, 2013, you requested a tariff classification ruling. Your sample will be returned as requested.
The submitted sample, Style 314752, is a girl’s sleeveless dress. The bodice, which extends from the shoulders to the waist, is composed of 100% silk woven fabric. The skirt has an outer layer and an inner lining. The outer layer is made of 100% nylon knit tulle fabric. The inner lining is made of 100% woven polyester fabric. The dress features a round neckline, a partial back zipper opening at the rear bodice and a cummerbund style pleated silk waistband.
The silk component (bodice and waistband) imparts the essential character of the garment. The garment will be classified based upon GRI 3(b), which states that garments will be classified based upon the component which gives them their essential character. As such, the garment is classified under the heading for 6204.49, HTS.
The applicable subheading for Style 314752 will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 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 Bruce Kirschner at 646-733-3048.
Sincerely,
Thomas J. Russo
Director,
National Commodity
Specialist Division