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 a woman’s dress from China
Dear Mr. Lin:
In your letter dated September 14, 2016, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 30568, is a woman’s dress constructed from different types of fabric. The torso of the dress
features a scoop front neckline, a high rear neckline, short hemmed sleeves, and extends from the shoulders to the waist. The lower portion of the dress features an elasticized waistband with a tie closure, two front pockets below the waist, and a hemmed bottom. The dress extends to below the mid-thigh. The torso is constructed from 95% viscose and 5% Spandex knit fabric which measures more than 9 stitches per 2 centimeters in the direction the stitches were formed. The lower portion of the dress is constructed from 97% cotton and 3% Spandex woven fabric.
Because the dress is constructed from 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 torso of the dress provides the essential character.
Consequently, the applicable subheading for style 30568 will be 6104.44.2010, 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 artificial fibers: Other: Women’s. The rate of duty will be 14.9 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 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