The tariff classification of a women’s garment from China

N125658 October 7, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Jennifer Rago Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from China Dear Ms. Rago: In your letters dated August 9, 2010 and September 29, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style R1010D04 is a women’s “robert rodriquez” high waisted dress constructed of leather (front and rear upper panels extending from shoulders to the midriff area and a bottom hem band) and 63% rayon 32% nylon 5% spandex Ponte knitted fabric (balance of the front and rear panels and the long sleeves). The garment features a rounded front neckline, a zippered rear opening, a woven fabric inner lining on the leather portions, and hemmed long sleeves. The garment extends to above the knee area. The essential character of the garment is imparted by the Ponte knit portion of the garment, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for the garment 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 rate of duty will be 14.9% 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