The tariff classification of a women’s garment from India

N175575 July 29, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Andrew Uy bebe studio, inc. 400 Valley Drive Brisbane, CA 94005 RE: The tariff classification of a women’s garment from India Dear Mr. Uy: In your letters dated June 7 and July 13, 2011, you requested a tariff classification ruling. The sample is being returned as per your request. Style 709QU101M989 is a “bebe” label women’s sleeveless dress constructed of a 93% cotton 7% spandex knitted fabric. The lined dress features a v-shaped front neckline, a v-shaped rayon mesh insert at the high rear neckline, an empire waist, a zippered opening at the upper left side seam with a single hook and eye top closure, and a straight hemmed garment bottom. The front of the dress is decorated with various designs of beads and faux rhinestones that have been sewn on to the outer surface of the garment. The dress extends to the mid-thigh area. The garment is a 93% cotton 7% spandex knitted fabric dress whose front panel has been decorated with beads and faux rhinestones. Regardless of the addition of beading and faux rhinestones, the subject garment is a cotton dress. Cotton dresses are specifically provided for under 6104.42.0010, HTSUS. The applicable subheading for Style 709QU101M989 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