CLA-2-61:OT:RR:NC:N3:359
Ms. Marilyn G. Santos
Supreme International Corporation
3000 NW 107 Avenue
Miami, FL 33172
RE: The tariff classification of a women’s dress from Malaysia
Dear Ms. Santos:
In your letter dated February 26, 2021, you requested a tariff classification for a women’s dress. The sample submitted will be returned.
Style NESSA440 is a women’s dress constructed from 82 percent polyester and 18 percent elastane knit fabric. The outer surface of the garment’s fabric measures more than nine stitches per two centimeters in the direction the stitches were formed. The dress features a round capped neckline with a five inch partial zipper opening beginning at the neckline, long raglan hemmed sleeves, darts on either side beginning at the waist, two back panels and a straight hemmed bottom extending to the mid-thigh all the way around.
The applicable subheading for style NESSA440 will be 6104.43.2010 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 duty rate 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 at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division