The tariff classification of a woman’s garment from Taiwan

N200820 February 2, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza NY, NY 10001 RE: The tariff classification of a woman’s garment from Taiwan Dear Mr. Victoria: In your letter dated January 17, 2011, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 6215 is an “Alfani” label woman’s dress constructed of a 47% viscose 30% nylon 18% cotton 5% wool knitted fabric. The pull-on garment features a rounded front neckline, an elasticized gathering at the bottom portion of the long sleeves, and a straight garment bottom with a diagonal tie on the lower front panel. The garment extends to the mid-thigh. The applicable subheading for the garment 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, Thomas J. Russo Director National Commodity Specialist Division