CLA-2-61:OT:RR:NC:N3:358
Ms. Lisa Beppel
Hartstrings LLC
680 American Avenue, Suite 101
King of Prussia, PA 19406
RE: The tariff classification of a girl’s dress from China.
Dear Ms. Beppel:
In your letter dated February 15, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you.
The submitted sample, Style SC228 is a girl’s sleeveless dress. The bodice portion is constructed of 77% cotton, 19% polyester, 4% spandex knit ponte fabric with 100% polyester knit lining. The bodice features a round neckline; the majority of the bodice is covered by an open work knit polyester lace-like overlay that has a vertical stretch velvet ribbon with three small bows. The skirt portion is constructed from 100% polyester woven chiffon fabric. It has a polyester satin woven lining and a hemmed bottom. The dress has a banded stretch velvet waistband and a partial back opening that is secured by a zipper closure.
The essential character of the dress is imparted by the bodice fabric.
The applicable subheading for Style SC228 will be 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women or girls’ suits, ensembles, suit-type dresses. . . , knitted or crocheted: dresses: of cotton, girls’. 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 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 Bruce Kirschner at (646) 733-3048.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division