CLA-2-61:OT:RR:NC:N3:359
Ms. Kathleen Trimble
Acushnet Company
333 Bridge Street
P.O. Box 965
Fairhaven, MA 02719-0965
RE: The tariff classification of a woman’s dress and shorts from China
Dear Ms. Trimble:
In your letter dated April 21, 2017 you requested a tariff classification ruling. As requested, your samples will be returned.
Acushnet number 23867, is a woman’s two piece garment comprised of a periwinkle colored dress and periwinkle colored knit shorts. In your letter, you state the dress and shorts will be imported together, offered in another color (charcoal) as Acushnet number 23866 and that the shorts will be attached to the dress using hanger straps and safety pins. The dress of Acushnet number 23867 is constructed from 86 percent polyester and 14 percent Spandex pique knit fabric. The dress features a fold over spread collar with four button closures set on a placket, short hemmed sleeves, and a hemmed bottom that extends to below the mid-thigh. The dress also includes contrast color inserts beginning at the neck to the sleeve endings and from under the arm to the bottom.
The knit shorts of Acushnet number 23867 are constructed from 90 percent polyester and 10 percent Spandex mesh knit fabric. The pull on shorts feature an elasticized waist and hemmed leg openings.
Chapter 61 Note 14, Harmonized Tariff Schedule of the United States (HTSUS), states, “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 6104 and headings 6201 to 6211.”
The applicable subheading for the dress of Acushnet number 23867 will be 6104.43.2010, (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 synthetic fibers: Other: Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the shorts of Acushnet number 23867 will be 6104.63.2030, 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: Of synthetic fibers: Other: Other: Shorts: Women’s. The rate of duty will be 28.2 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 this ruling, contact National Import Specialist Renée Orsat via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division