The tariff classification of a woman’s dress from India

N185597 October 19, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Mr. Michael Skidmore Dynasty CHB, Inc. 365 Chelsea Street East Boston, MA 02128 RE: The tariff classification of a woman’s dress from India Dear Mr. Skidmore: In your letter dated September 20, 2011, you requested a tariff classification ruling on behalf of Potpourri Group Incorporated. Your sample will be returned as requested. The submitted sample, manufacturer’s style PY12SP05001 (importer’s style P88574), is a woman’s tunic dress constructed of 100% polyester woven fabric. The loose-fitting dress features voluminous fabric on both sides, a deep V-neckline with sequins and a self fabric loop and tie closure, and a hemmed bottom.  The garment extends from the shoulders to the mid-thigh area. Although you requested classification of style PY12SP05001 under 6211.43.0091, the features and the cut of the garment are of those of a dress under heading 6204. Consequently, the applicable subheading for style PY12SP05001 will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 percent 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 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