CLA-2-62:OT:RR:NC:N3:360
Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
14th Floor
New York, NY 10003
RE: The tariff classification of women’s dresses from Indonesia
Dear Ms. Lee:
In your letter dated September 30, 2014, you requested a tariff classification ruling. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style D724836 is composed of two dresses attached at the shoulders by means of snap closures; the garments can be separated without damage to either garment. The inner dress is a sleeveless garment constructed from 100% cotton woven fabric. It extends from the shoulders to just above the knee area and features U-shaped front and back necklines and a hemmed bottom.
The lower portion of the outer dress, which extends from the waist to the knee area, is constructed from 100% cotton woven fabric. In your letter, you state that the upper portion of the outer dress, which extends from the shoulders to the waist, is constructed from 100% polyester knit fabric. However, our laboratory analysis indicates that the upper portion of the outer dress is constructed from 100% polyester open work fabric. The outer dress features a round neckline, short sleeves, and a partial back opening secured with a zipper closure. The polyester open work component imparts the essential character of the outer dress.
Although the two garments appear to be permanently attached at the shoulders, they are simply attached by means of snap closures. Removing the snaps detaches the two garments without damaging either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, style D724836 is considered to consist of two separate garments.
The applicable subheading for the inner garment of style D724836 will be 6204.42.3050, 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): Dresses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the outer garment of style D724836 will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 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 the 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 Kimberly Rackett via email at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division