CLA-2-62:OT:RR:NC:N3:360
Mr. Kenyata Murray
Marubeni America Corporation
375 Lexington Avenue
New York, NY 10017
RE: The tariff classification of a jacket and women’s dresses from China or Indonesia
Dear Mr. Murray:
In your letter dated November 18, 2016, you requested a tariff classification ruling. Your samples will be returned as requested.
Style 29201 is composed of two garments attached at the shoulders by means of snap closures; the garments can be separated without damage to either garment. The outer garment is a woman’s dress constructed from 80% cotton and 20% acrylic woven fabric. The outer dress extends from the shoulders to the ankle area and features a partial front opening secured by six button closures, long sleeves with single button closures, side pockets, side slits, and a hemmed bottom. The inner pull-on slip-dress of style 29201 is constructed from 95% rayon and 5% spandex knit fabric. The dress features a V-shaped front neckline, adjustable spaghetti straps and a side vented hemmed bottom. The inner dress extends from the shoulders to below the mid-thigh.
Style MAC0360 is a woman’s hip-length jacket constructed from a 75% nylon and 25% spandex woven fabric with a visible coating on the inner surface. The garment features a full front opening secured with a zipper closure that extends to the top of the collar, a hood secured with a drawstring closure, short hemmed sleeves, adjustable drawcord at the waist area, unsecured pockets below the waist, and a hemmed bottom.
The applicable subheading for the outer dress of style 29201 will be 6204.42.3050, 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 cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the inner pull-on slip-dress of style 29201 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 rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style MAC0360 will be 6210.50.5520, HTSUS, which provides for Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other women’s or girls’ garments: Other: Of man-made fibers: Other: Anoraks (including ski-jackets), wind breakers and similar articles. The rate of duty will be 7.1 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 the World Wide Web at https://hts.usitc.gov/current.
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 Kimberly Rackett via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division