The tariff classification of accessories and dresses from India.

N110516 July 9, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530, 6104.42.0010 Mr. F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, New York 11434 RE: The tariff classification of accessories and dresses from India. Dear Mr. Romano: In your letter dated June 14, 2010, on behalf of Seeler Inc., you requested a tariff classification ruling. Five samples were submitted with your request. Style 05073 is a textile pin made of woven polyester fabric. The item resembles a large flower and has several layers, one of them made of lace-like fabric. There are spangles scattered on the layers and a metal pin at the back. Style 05038 is a textile belt made of woven polyester satin fabric with an overlay of spangles at the front. The belt measures approximately 2 ½ inches wide and has four braided string ties on each side that are used as a closure. The textile portion of the belt girds the waist. Style 05003 is a textile collar made of woven polyester satin fabric with an overlay of bugle beads. The notched collar has two textile fabric string ties that are used as a closure. Style 98056, is a woman’s “Newport News” label pull-on dress constructed from 100% cotton jersey knitted fabric. The dress features a rounded front neckline with a tuck design that extends to the top edges of the shoulder area, short puffed sleeves with cuffed bottoms, and a hemmed garment bottom. The dress extends from the shoulders to the mid-thigh area. Style 98077, is a woman’s “Seeler” label pull-on dress constructed from 100% cotton jersey knitted fabric. The dress features a scoop front neckline, a pleated center front panel, short hemmed sleeves, and a hemmed garment bottom. The dress extends from the shoulders to the knee area. The applicable subheading for the flower pin, Style 05073, the belt, Style 05038 and the collar Style 05003 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.6% ad valorem. The applicable subheading for dresses, Styles 98056 and 98077 will be 6104.42.0010, 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 cotton: Women’s.” The duty rate will be 11.5% 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division