CLA-2-42:OT:RR:NC:N3:348
Mr. Peter Salvato
Import Commodity Group LTD.
500 Merrick Road
Lynbrook, NY 11563
RE: The tariff classification of ladies’ leather dress from China.
Dear Mr. Salvato:
In your letter dated October 16, 2012 on behalf of your client, Tory Burch LLC, you requested a tariff classification ruling. The sample is being returned to you as requested.
Style 41121498 is a ladies’ sleeveless dress. The upper half of the dress is composed of 73% nylon 20% cotton knit fabric and features large sewn-on rosettes. The remainder of the garment, which is knee length, is constructed of metallic fancy leather. The garment is lined.
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 60% of the weight of the garment.
In accordance with GRI 3, Style 41121498 the essential character of the garment is imparted by the leather portion of the dress.
The applicable subheading for Style 41121498 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,
Thomas J. Russo
Director
National Commodity Specialist Division