The tariff classification of women’s gowns from China

N129835 November 16, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.42.3050; 6204.49.1000 Ms. Dorothy Jones Mid-America Overseas, Inc. 11 Commerce Drive 3rd Floor Cranford, NJ 07016 RE: The tariff classification of women’s gowns from China Dear Ms. Jones: In your letter dated October 27, 2010, you requested a classification ruling on behalf of Designer Bride. Your samples will be returned as requested. Style AS-002 is a woman’s wedding gown constructed of 72% cotton and 28% silk woven fabric. The sheath style strapless dress features a zipper back closure, covers the legs, and extends to floor length. The overlay, constructed of 72% cotton and 28% silk woven fabric, extends from the midthigh in the front to floor length in the back and forms a court train. A petticoat is sewn below the midthigh area, adding fullness to the lower portion of the gown and the upper portion of the train. Style LP-016 is a woman’s sleeveless gown. It is fully lined and extends to the knees. The dress features a bateau front neckline, a scooped back neckline, and a single bow in the center of the waist. The back closure consists of a combination of a zipper and seven buttons with loops. The dress is constructed from two different fabrics sewn together. The top portion, extending from the shoulders to the bust, is constructed of 100% cotton open work embroidered fabric. The bottom portion, extending from the bust to the knees, is constructed of 100% silk woven fabric. Because neither component imparts the essential character of the dress, the item will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). Style LP-017B is a woman’s gown constructed of 100% silk woven fabric with a full overlay of 100% cotton lace. The dress extends from the shoulders to the knees and features short sleeves, a square front, and a scooped back neckline with a rear zipper closure. A petticoat is sewn below the waist, adding fullness to the dress. Style LP-010 is a woman’s sheath style strapless gown constructed of 100% silk woven fabric with a full overlay of 100% cotton lace. The dress features a zipper back closure and a train, covers the legs, and extends to floor length. Style CMV-013 is a woman’s wedding gown constructed of 100% woven silk and 100% nylon raschel lace-like fabrics. The woven silk fabric comprises the majority of the strapless empire waisted top portion and extends down the skirt area to approximately the knee area in the front and the upper thigh area in the rear. The nylon raschel lace-like portion comprises the top edge of the neckline and the lower portion of the gown which covers the legs extending to floor length. The raschel lace-like fabric extends approximately 27 inches at the front and approximately 29 inches at the sides. Additionally, the raschel lace-like fabric also comprises a full circular train which is sewn at the back upper thigh area extending approximately 54 inches in length at the rear. An inner woven fabric lining is found throughout the entire gown. The raschel lace-like fabric portion has two woven fabric linings. A petticoat is sewn below the raschel lace-like fabric around the leg area which adds fullness to the lower gown portion and the upper portion of the train. A zippered opening is found at the upper left side seam. Because the garment is constructed of both knitted and woven components we apply GRI 3(b), which states that garments will be classified by the component which gives them their essential character. The knit raschel lace-like component of the article at issue imparts the essential character to the gown based on the nature of the material. By providing a prominent visual and significant decorative effect, the raschel lace-like fabric of the gown defines this garment. Accordingly, classification of this garment is based on its knitted lace-like component and classification is proper under heading 6104, HTSUS. We are unable to issue a ruling covering style CMV-012 at this time. We need additional information in order to issue a ruling. Please submit a final production sample in a woman’s size medium for item CMV-012 and on all future garment submissions. If you decide to resubmit your request, please include all of the material that we have returned to you, and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. The applicable subheading for style AS-002, LP-017B and LP-010 will be 6204.42.3050, 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 cotton: other: other: other: other: women’s. The duty rate will be 8.4 percent ad valorem. The applicable subheading for style LP-016 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 style CMV-013 will be 6104.43.2010, 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 synthetic fibers: Other . . . Women’s. The rate of duty will be 16 percent ad valorem. In your letter, you requested assistance on garment care label requirements. Imported garments must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580, as to the proper marking needed to satisfy such requirements. Please note that ruling requests are limited to five samples per submission. Kindly limit future requests accordingly.   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 the 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 Kimberly Rackett at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division