The tariff classification of a women’s dress from the Philippines and a belt from China.

N227348 August 10, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Svetlana Shubinsky The Jones Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a women’s dress from the Philippines and a belt from China. Dear Ms. Shubinsky: In your letter dated July 19, 2012 you requested a tariff classification ruling. The provided sample is being returned as per your request. Style M492789 consists of a “Jones New York” label women’s dress made of a 95% polyester 5% spandex knitted fabric and a belt constructed of wooden beads strung on polyester cords. You have stated that the dress will be shipped, marketed and sold with the belt. The sleeveless pull-on dress features v-shaped front and rear necklines, pleated shoulder seams, an inner elasticized waistband, and a draped effect at the waist area. The wooden bead belt will be threaded through two belt loops that are sewn into either side seam of the dress. The dress has a hemmed bottom which extends to the ankle area. The belt measures approximately 66 inches in length and 5/8 inch to 1 inch in width.  It is constructed of stained wooden beads, measuring 1/2 inch in diameter, strung on three woven polyester cords.  The belt is designed to be fastened by tying of the cord ends. The essential character of the subject belt is imparted by the wood beads, as they predominate in weight, area, and presumably value. Style M492789 falls within the description of a "set" as provided in the Explanatory Notes to the Harmonized Tariff Schedule. The dress and belt consist of at least two different articles which are, prima facie, classifiable in different headings (heading 6104 for the dress and heading 4421 for the wooden belt); consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without re-packing. Therefore, the dress and belt are considered a set, and as such, are classified under the same Harmonized Tariff number. Classification is based on the item that provides the essential character to the set. For style M492789, as the belt is an accessory to the dress, the essential character of the set is imparted by the dress.   The applicable subheading for the dress and belt of Style M492789 will be 6104.43.2010 , 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 synthetic fibers: Other: Women’s. The rate of duty will be 16% 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