The tariff classification of a women’s garment from Hong Kong

N175301 July 25, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Regina White Ralsey Group Ltd. 1359 Broadway – 21st Floor NY, NY 10018 RE: The tariff classification of a women’s garment from Hong Kong Dear Ms. White: In your letter dated July 14, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style M1011-201 is a women’s layered look pullover dress which is constructed from knit and woven fabrics. The one-piece full body garment is designed to simulate a knitted cardigan that extends to below the knee area and is worn over a sleeveless woven shift dress. The knitted portion is comprised of a jersey and novelty knit fabric constructed of a 53% cotton 40% rayon 7% nylon fabric (front panels, rear panel, and sleeves) and the woven portion is made of a 96% polyester 4% spandex fabric (inner front panel insert). The woven insert is sewn into the shoulder seams and side seams of the long length knitted portion. The woven insert has a scoop front neckline and a straight tiered bottom that extends to the knee area. The long knitted portion has a straight garment bottom that extends to below the knee, a v-shaped front neckline with a full front opening, a self-fabric drawstring tie belt at the waist area, and long sleeves with ribbed knit self start bottoms. When the knitted front panels are worn open, only the center portion of the woven fabric insert is exposed. When worn with the knitted front panels tied closed at the waist, the woven insert is exposed only at the center of the bust area and minimally at the center lower portion. Style M1011-201 is a full body garment that possesses the characteristics of a dress that is constructed primarily from knitted fabric with a woven fabric insert. The knitted fabric provides the essential character to the dress, General Rules of Interpretation GRI 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the dress will be 6104.42.0010, 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 cotton: Women’s. The duty rate will be 11.5% 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