CLA-2-61:OT:RR:NC:N1:358
Ms. Lesa Hubbard
JCPenney
6501 Legacy Drive, B-100 Plano, TX 75024
RE: The tariff classification of dresses from Indonesia
Dear Ms. Hubbard:
In your letter dated May 22, 2024, you requested a tariff classification ruling. You submitted two samples in girls’ sizes for our review.
Style UK25S-0405, is a girl’s dress composed of an outer layer of 100 percent polyester knit mesh fabric and an inner layer of 60 percent cotton and 40 percent polyester knit fabric. The sleeveless dress extends from the shoulders to below the knee and features self-fabric ruffles that extend from the waist over the shoulder to the back of the waist, a ruffle around the neckline, and a button closure in the back of the neck. The skirt portion has three tiers made of polyester mesh fabric that fall past the cotton lining. In a subsequent correspondence, you state that the dress will be imported in sizes 12-24 months and 2T-7.
Style UK25S-0423, is a girl’s dress composed of an outer layer of 100 percent polyester knit mesh fabric and an inner layer of 60 percent cotton and 40 percent polyester jersey knit fabric. The sleeveless dress features an open neckline straight across the chest area and shoulder straps of approximately 1.5 inches. The skirt portion falls to the mid-thigh and has two layers of the mesh knit fabric. In a subsequent correspondence, you state that the dress will be imported in sizes 12-24 months and 2T-7.
You suggest the garments should be classified according to the inner layer under 6104.42.0020, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. Subheading Note 2(B)(a) to Section XI, HTSUS, states that “[w]here appropriate, only the part which determines the classification under general interpretative rule 3 shall be taken into account.” Applying GRI 3(b) and the guidance provided by HQ Memorandum 084118 referenced in HQ H270389, we find that the essential character is imparted by the polyester knit fabric outer layer that covers the entire garment.
The applicable subheading for both styles in sizes 12-24 months will be 6111.30.5070, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for both styles in sizes 2T-7 will be 6104.43.2020, 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: Girls’.” 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division