CLA-2-42:OT:RR:NC:TA:348
Mr. Stephen Zelman
Stephen M. Zelman & Associates
888 7th Avenue-Suite 4500
New York, NY 10106
RE: The tariff classification of a ladies’ leather dress from China
Dear Mr. Zelman:
In your letter dated April 14, 2010, on behalf of your client Susana Monaco, Inc., you requested a tariff classification ruling. The submitted sample is being returned to you as requested.
Style “at10c3328” is a ladies’ pull-on dress. The upper half of the dress is composed of a100% wool ribbed mock neck collar and short sleeves. The remainder of the garment, which is knee length, is composed of leather. The garment is unlined.
In accordance with General Rules of Interpretation Rule (GRI) 2(b), goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the component which gives them their essential character. HQ084424, which addresses the issue of essential character for a garment containing two different fabrics states that the component which comprises the visible upper portion generally imparts essential character, but the lower portion will govern classification if it provides a significant visual effect, is over 60% of the weight of the garment, or is valued at more than two times the value of the other. For this garment, the leather portion comprises 65% of the weight of the garment. In addition, the cost of the leather is valued at more than two times the cost of the knit wool fabric.
In accordance with GRI 3, style “at10c3328”, the essential character of the garment is imparted by the leather portion of the dress.
The applicable subheading for style “at10c3328” will be 4203.10.4095, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: articles of apparel: other, other: women’s, girls’ and infants. The rate of duty will be 6%.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division