The tariff classification of woman’s dress from China

N108363 June 21, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.49.1000 Ms. Anita K. Lee Marubeni America Corporation 375 Lexington Avenue New York, NY 10017-5644 RE: The tariff classification of woman’s dress from China Dear Ms. Lee: In your letter dated June 1, 2010, you requested a classification ruling. Your sample will be returned as requested. Style # 17184 is a woman’s sleeveless pullover dress. The dress is constructed from three different fabrics sewn together. The top portion extending from the shoulder to the bust is constructed of 100% polyester sequins. The middle portion extending from the bust to the waist is constructed of 98% wool, 2% spandex woven fabric. The bottom portion extending from the waist to the mid-thigh is constructed of 100% silk woven fabric. The dress features a crew neckline, a full lining, two pockets at the waist and a hemmed bottom. The silk component imparts the essential character of the dress therefore the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character. As such, the dress is classified under heading for 6204.49, HTS.      The applicable subheading for the woman’s dress will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 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