CLA-2-61:OT:RR:NC:TAB:359
Ms. Marilyn G. Santos
Supreme International
3000 NW 107 Avenue
Miami, Florida 33172
RE: The tariff classification of women’s garments from China.
Dear Ms. Santos:
In your letter dated May 28, 2010, you requested a tariff classification ruling. The provided sample is being returned to you as per your request.
Style 98F34518 consists of a women’s dress and slip which are tacked together at the shoulders. Since the garments may be easily separated without damage to either garment, the dress and slip will be classified separately. With the exception of the waist area, the dress is constructed of 54% merino wool 36% rayon 5% nylon 3% polyester 2% metallic novelty knitted fabric with a chevron-like design. The metallic yarn is not distributed throughout the dress’s entire fabric, it is only found in distinct portions across the garment. The waist area of the dress is constructed with a 1 x 1 ribbed knit pattern and has a 1 x 1 ribbed knit tie belt threaded through chain linked loops sewn at either side seam. The dress features a rounded front neckline, a high straight rear neckline with a keyhole-styled single button opening, and long sleeves with flared bottoms. A scalloped finish is found at the sleeve endings and garment bottom. The submitted sample extends to just above the knees. The dress and the belt are classified as composite goods. The essential character is given by the dress, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretations (GRI), Rule 3, noted.
The slip is constructed of a 100% polyester finely knitted translucent fabric. The slip features a scooped front neckline, an upper back that extends straight across from side seam to side seam exposing the upper half of the back, adjustable spaghetti straps, and a straight hemmed garment bottom. The slip extends to the mid-thigh area.
The applicable subheading for the dress 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.
The applicable subheading for the slip will be 6108.11.0010, HTSUS, which provides for Women’s or girls’ slips, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division