CLA-2-61:OT:RR:NC:N3:359
Mr. Shaul Ashkenazy
Exist, Inc.
1650 NW 23rd Avenue, Unit A
Fort Lauderdale, FL 33311
RE: The tariff classification of woman’s knit dress from China.
Dear Mr. Ashkenazy:
In your letter dated January 11, 2013 you requested a classification ruling. As requested, your sample is being returned to you.
Your sample, style 7206, is a woman’s “Cristina Love” label sleeveless pull-on dress constructed from 95% viscose and 5% spandex knit fabric. The dress features an asymmetrical neckline, sewn on plastic sequins at the shoulder area extending to the upper front panel, a slight gathering at the wearer’s right side seam, and a hemmed garment bottom. The dress extends from the shoulders to beyond the mid-thigh area. You state in your letter that the garment will be available in ladies sizes S-XL.
The applicable subheading for style 7206 will be 6104.44.2010, 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 artificial fibers: Other: Women’s. The duty rate will be 14.9% 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