The tariff classification of a women’s garment from China.

N113945 November 15, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Belinda Lopez Phillips-Van Heusen Corporation 200 Madison Avenue NY, NY 10016 RE: The tariff classification of a women’s garment from China. Dear Ms. Lopez: In your letter dated July 1, 2010, you requested a tariff classification ruling. The garment sample was destroyed during analysis by our Laboratory. Style VC1169 is a "Calvin Klein” label women’s dress. The dress features a rounded front neckline, a scooped rear neckline, capping on the neckline, shoulder pads that are attached to the inner shoulder seam by means of two tiny metal snaps, long sleeves with tubular self-start bottoms, and a straight tubular self-start garment bottom. The dress extends to below the mid-thigh area. The garment is constructed in an alternating horizontal stripe pattern of a black/metallic jersey fabric (2-3/4 inches stripes) and a solid black reverse jersey fabric (¾-inch stripes). You have indicated that the black/metallic jersey fabric portion is made of 2 different 1 ply yarns (1 ply of 47% cotton 35% viscose 15% nylon 3% silk and 1 ply of 82% polyester 18% metallic) and the solid black reverse jersey fabric is made of a 1 ply of 47% cotton 35% viscose 15% nylon 3% silk yarn. The overall fiber content of the garment is stated to be 39% cotton 30% viscose 14% nylon 10% polyester 3% silk 4% Other. In order to classify the dress, we have submitted it to the U.S. Customs and Border Protection Laboratory for an analysis of its fiber content and yarn structure. The laboratory has reported that the weft knit fabric garment is composed of alternating black/metallic stripes (81.4% weight) and solid black stripes (18.6% weight). The black/metallic striped jersey fabric portion is composed of a black 2-ply staple yarn (84.0% weight) and a 2-ply metallic yarn (16.0% weight) having the following composition by weight: 47.1% cotton 18.0% rayon 14.4% polyester 12.1% nylon 4.2% silk 4.2% metallic. The solid black striped fabric portion is composed of a 2-ply staple yarn having the following composition by weight: 56.1% cotton 21.4% rayon 14.4% nylon 5.0% silk 3.1% polyester. The sample garment has the overall fiber content by weight as follows: 49.0% cotton 18.6% rayon 12.6% nylon 12.1% polyester 4.4% silk 3.3% metallic. The essential character of the dress is imparted by the black/metallic jersey fabric portion which comprises over 60% of the visible surface area of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted. Accordingly, the garment is properly classified as a cotton dress. The applicable subheading for the dress 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 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division