The tariff classification of woman’ top and dress from China

N118205 August 16, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6104.44.2010; 6114.30.1020; 6204.49.1000; 6211.43.0060 Ms. Antonella Gaudio Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of woman’ top and dress from China Dear Ms. Gaudio: In your letter dated August 4, 2010, you requested a classification ruling. Your sample will be returned as requested. The style 00CK00 “Droupie” is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s pullover style dress constructed of 100% silk woven fabric and is loose-fitting. The dress features a round neckline with partial opening secured by four buttons. The inner pull-on women’s sleeveless tank style dress is constructed of a 100% viscose jersey fabric. The inner dress features shoulder straps measuring approximately 1-inch at the top of the shoulder, a scoop front neckline, a rounded back neckline, self-fabric capping at the neckline and armhole openings, and a hemmed garment bottom. Both garments extend to the mid-thigh area. The style 00CKAN “Tilym-Sk” is composed of two garments attached at the shoulders by means of a thread loop. The outer garment is a woman’s sleeveless top constructed from 100% polyester woven fabric. The garment features a boat neckline, a self fabric belt at the waist and a lace bottom. The blouse measures less than 2 ½ inches at the shoulder seam. The inner garment is a top constructed of 100 percent viscose knit fabric. The garment features a U shaped neckline in front; adjustable spaghetti straps; and a hemmed bottom. The upper edge of the back of the garment is cut straight across, from side seam to side seam. Although the two garments or for styles 00CK00 “Droupie” and 00CKAN “Tilym-Sk” appears to be permanently attached at the shoulders, in fact, they are merely attached by means of a thread loop. Removing the loop detaches the two garments without damage to either garment. Note 14 to Section XI of the Harmonized Tariff Schedule of the United States (HTSUS) states, unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, style 00CK00 “Droupie” and 00CKAN “Tilym-Sk” are considered to consist of two separate garments. The applicable subheading for the style 00CK00 “Droupie” outer 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. The applicable subheading for the style 00CK00 “Droupie” inner dress will be 6104.44.2010, 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 artificial fibers: Other: Women’s. The duty rate will be 14.9% ad valorem. The applicable subheading for the style 00CKAN “Tilym-SK” outer garment will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16 percent ad valorem. The applicable subheading for the style 00CKAN “Tilym-SK” inner garment will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The duty rate will be 28.2% 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 360 at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division