The tariff classification of woman’s tunic dress from Indonesia

N104002 May 6, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Moncy Nabors JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of woman’s tunic dress from Indonesia Dear Ms. Nabors: In your letter dated April 29, 2010, you requested a classification ruling. Your sample will be returned as requested. Style # 22321 is a woman’s tunic dress constructed of 95% polyester, 5% spandex woven fabric. The pullover tunic dress features a split neck with three-quarter length sleeves and a hemmed bottom. The measurement of the tunic dress from the high point of the shoulder is 32 inches long. The applicable subheading for the woman’s tunic dress will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s. The duty rate 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 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