The tariff classification of woman’s knit dress from India.

N225998 August 6, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of woman’s knit dress from India. Dear Mr. Romano: In your letter dated July 12, 2012 you requested a classification ruling on behalf of Seeler, Inc. As requested, your sample is being returned to you. Your sample, style 1-17226-98, is a woman’s “Seeler” label pull-on dress constructed from 97% modal and 3% spandex 2x2 rib knit fabric. The dress features a u-shaped front neckline, long hemmed sleeves, and a hemmed garment bottom. The dress extends from the shoulders to beyond the mid-thigh area. The applicable subheading for Style 1-17226-98 will be 6104.44.2010, 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division