CLA-2-61:OT:RR:NC:N3:359
Ms. Moncy Neighbors
JCPenney Purchasing Corporation
6501 Legacy Drive
MS 4202
Plano, TX 75024
RE: The tariff classification of a woman’s hooded dress from Vietnam
Dear Ms. Neighbors:
In your letter dated March 17, 2017, you requested a tariff classification ruling. As requested, your sample will be returned.
Item 169757 is a woman’s hooded dress constructed from 58 percent cotton and 42 percent polyester carbonized fleece knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The dress features a self-fabric pieced hood with a drawstring closure, exposed shoulders (“cold shoulder”) continuing with long sleeves with 2X2 rib-knit cuffs, and a 2X2 rib-knit straight bottom. The garment extends to below mid-thigh.
The applicable subheading for item 169757 will be 6104.42.0010, 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), Knitted or crocheted (con.): Dresses: Of cotton: Women’s. The rate of duty will be 11.5 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division