CLA-2-61:OT:RR:NC:N3:359
Mr. Li Lin
HMS Productions Inc.
250 West 39th Street
10th Floor
New York, NY 10018
RE: The tariff classification of two women’s dresses from China
Dear Mr. Lin:
In your letter dated June 29, 2016, you requested a tariff classification ruling. As requested, the samples will be returned.
Style 29801, is composed of two garments attached at the shoulder seams by a thread and snap closures; the garments can be separated without damage to either garment.
The outer garment is a woman’s dress constructed from two different types of fabric. The outer dress features a V-shaped neckline, lace like front and back panels beginning at the shoulders and extending to the waist, three-quarter length sleeves with knit trimming at the cuffs, a partial zipper closure under the left sleeve and a hemmed bottom extending to below the mid-thigh. The front and back panels are constructed from 75% cotton and 25% nylon open work knit fabric. The sleeves and the skirt portion of the dress are constructed from 100% polyester woven fabric.
The inner sleeveless pullover dress is constructed from 100% polyester knit fabric. The garment features a V-shaped front neckline, spaghetti straps and a hemmed bottom. The inner dress extends from the shoulders to below the mid-thigh.
Because the outer dress is constructed from two different types of fabric it is considered a composite good. Such garments are classified by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the upper body knit portion of the outer dress imparts the essential character.
Although the two garments appear to be permanently attached at the shoulders, removing the thread and opening the snap closures, detaches the two garments without damaging either garment. Note 14 to Section XI of the 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 the Note, the expression “textile garments” means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, the submitted sample is considered to consist of two separate garments.
Consequently, the applicable subheading for the outer dress of style 29801 will be 6104.42.0010, 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 (con): Dresses: Of cotton: Women’s. The rate of duty will be 11.5% ad valorem.
The applicable subheading for the inner dress of style 29801 will be 6104.43.2010, 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 synthetic fibers: other: Women’s. The rate of duty will be 16% 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 https://hts.usitc.gov/current.
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 Renée Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division