CLA-2-61:OT:RR:NC:N3:359

Mr. Peter Salvato
Metro Customs Brokers
500 Merrick Road
Lynbrook, NY 11563

RE: The tariff classification of a woman’s knit sequin dress from China

Dear Mr. Salvato:

In your letter dated August 18, 2017, you requested a tariff classification ruling on behalf of your client, Tory Burch LLC. Your sample will be returned.

Style 42561, is a woman’s lined knit dress constructed from 100% polyester knit fabric and plastic sequins. The dress features a woven collar, a V-shaped neckline with trim, and long sleeves with woven cuffs. The lined knit dress is covered with sewn-on plastic sequins. The dress extends from the shoulders to below the mid thigh.

The applicable subheading for style 42561 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 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