The tariff classification of a women’s garment from the Ukraine

N161018 May 5, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a women’s garment from the Ukraine Dear Ms. Watson: In your letter dated April 12, 2011, you requested a tariff classification ruling on behalf of Garnet Hill. The submitted sample is being returned as per your request. Style 24980 is a “Garnet Hill” label women’s dress constructed of a 100% lyocell jersey fabric. The garment has a rounded front neckline, short sleeves with a vented opening at the outer arm area, and a straight hemmed garment bottom. Two draped panels overlay the body of the dress. The two overlay panels extend from either side of the front neckline seam, draping down the garment sides to the garment bottom and extending up the back of the garment to the opposite back neckline seam. The garment extends to just above the knee area. The applicable subheading for the 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. 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division