CLA-2-61:OT:RR:NC:TA:359
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue – Suite 4500
New York, New York 10106
RE: The tariff classification of a dress from China.
Dear Mr. Zelman:
In your letter dated April 6, 2009, you requested a tariff classification ruling on behalf of Susana Monaco, Inc. The submitted sample is being returned as per your request.
Style bb9c2237 is a dress composed of a finely knitted polyester net fabric and a boiled wool fabric. The capped short sleeve dress extends to below the knee area. The dress is made of a black colored fine net fabric, all panels of which have cut unfinished edges. The dress panels consist of a center front panel, two center rear panels, two side panels, a front and rear yoke, and capped sleeves. Black colored boiled wool fabric is sewn on the outer surface covering and reinforcing all panel seams, the front and rear neckline edges, the sleeve endings, and the garment bottom. The boiled wool fabric is are also sewn horizontally in intervals across the front and rear center panels, in an overlapping swirl pattern down the side panels, in an overlapping oval pattern on the front and rear yokes, and covers the majority of the cap sleeves. The dress features a beige colored lining that is sewn into the seams of the front and rear yokes, the underarms, and the rear zipper opening. The lining begins at the top of the bust area and the lower rear shoulder area extending down the length of the body to the garment bottom. The black wool fabric is prominently displayed due to the sheerness of the fine net fabric and the beige color of the lining. Because the garment is constructed of both net polyester and boiled wool fabrics we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The boiled wool fabric imparts the essential character to the dress as it defines the garment by providing a significant visual impact and provides strength and durability to the garment. Accordingly, classification of the dress is based on its boiled wool fabric. Wool dresses are specially provided for under 6104.41.0010, HTSUS. Therefore, your assertion for classification under 6104.44.0010, HTSUS, is not applicable.
The applicable subheading for the garment will be 6104.41.0010, 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: dresses: of wool or fine animal hair: women’s. The rate of duty will be 13.6% 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division