The tariff classification of a women’s garment from China

N174990 July 21, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.41.0010 Ms. Marilyn G. Santos Supreme International 3000 NW 107 Avenue Miami, Florida 33172 RE: The tariff classification of a women’s garment from China Dear Santos: In your letter dated July 8, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 91F34501 is a women’s “laundry by Shelli Segal” label dress comprised of various knitted fabrics. The upper portion of the dress is constructed of 71.8% wool 22.8% rayon 3.6% polyester 1.8% metallic novelty knitted fabric. The upper portion novelty knitted fabric extends from shoulders to below the waist and also comprises the long flared sleeves. The metallic yarns form fine vertical stripes and are not distributed throughout the dress’s entire upper portion. The 3-inch long dropped waistband is made of a 89.3% wool 9.6% nylon 1.1% spandex 2 x 2 ribbed fabric. The skirt portion which extends to the knee area is made of a 100% wool jersey fabric. The body of the dress is fully lined. The drop waisted pull-on dress features a boat neckline, flared sleeve endings, and a straight garment bottom. The essential character of the garment is imparted by the novelty knitted fabric upper portion of the dress, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3(b) noted. The applicable subheading for the dress will be 6104.41.0010, 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 wool or fine animal hair: women’s. The rate of duty will be 13.6% 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