The tariff classification of a dress from Korea.

N099442 April 14, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Regina White Mighty Hurricane Holdings Inc. 1359 Broadway, 21 Floor NY, NY 10018 RE: The tariff classification of a dress from Korea. Dear Ms. White: In your letter dated March 26, 2010, you requested a tariff classification ruling. The provided sample will be returned as per your request. Style RM-066D consists of a “Rebecca Moses” label women’s 65% rayon 35% polyester knitted fabric dress and a detachable multi-component necklace with two metal lobster clasps. The sleeveless dress features v-shaped front and rear necklines, a zippered opening at the center of the rear neckline, capping on the necklines and armhole openings, and a hemmed garment bottom. The garment extends to below the knee area. Tiny textile loops are sewn into the underside shoulder seam of the dress for the attachment of the necklace. The dress and necklace are suitable for separate use. The dress and necklace do not meet the definition of a composite good as defined in the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b). Accordingly, the dress and necklace must be classified separately in their appropriate provisions. We require additional information in order to classify the necklace. Please provide a breakdown of materials by component weight and cost covering the style RM-066D necklace. If you decide to resubmit your request, please return the sample necklace and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for the dress 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% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division