The tariff classification of a woman’s dress from China

N106505 May 25, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Nicole Watson Cornerstone Consolidated Services Group, Inc. 5568 West Chester Road West Chester, Ohio 45069 RE: The tariff classification of a woman’s dress from China Dear Ms. Watson: In your letter dated May 17, 2010, you requested a classification ruling on behalf of Garnet Hill. Your sample will be returned as requested. Item # 23242 is a woman’s dress composed of knit and woven components. The top portion of the dress extending from the shoulders to the waist is constructed of 100% cotton jersey knitted fabric. The bottom skirt portion of the dress extends to below the knee is constructed of 100% cotton woven fabric. The dress features a v-neckline, ¾ length sleeves, gathering at the waist seam and a self-fabric woven belt. Since the woman’s dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The woman’s dress will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the dress will be 6204.42.3050, 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: other women’s. The duty rate will be 8.4% 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