The tariff classification of women’s dresses from Viet Nam

N102038 April 23, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Ludene Murphree Levi Strauss & Co. 1155 Battery Street 5th Floor San Francisco, CA 94111 RE: The tariff classification of women’s dresses from Viet Nam Dear Ms. Murphree: In your letter dated April 15, 2010, you requested a tariff classification ruling. The submitted sample will be returned to you as requested. Product codes 53807-0003 and 53807-0005 are women’s dresses constructed from 100 percent cotton woven chambray fabric. The garment features a collar, long sleeves with two button closures, two chest pockets with buttoned flaps, a self fabric string tie, a full front opening secured by ten buttons and a shirttail bottom. This garment will be imported under product code 53807-0005 in cotton chambray fabric and also under product code 53807-0004 in yarn dyed cotton flannel fabric. The applicable subheading for the dresses will be 6204.42.3030, 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): dresses: of cotton: other: other: other: with two or more colors in the warp and/or the filling: women’s. The rate of duty will be 8.4 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 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 Brenda Wade at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division