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

N245029 September 6, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Carole Jankowitz The Folsom Corporation 43 McKee Drive – Box 616 Mahwah, NJ 07430 RE: The tariff classification of woman’s knit dress from Guatemala. Dear Ms. Jankowitz: In your letter dated August 8, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style WWW86000, is a woman’s sleeveless dress constructed from 100% polyester knitted fabric. The dress features a v-shaped crossover front neckline, a self-fabric piece constructed hood, an elasticized waistband, two front pockets below the waist, and a hemmed garment bottom with side vents. The dress extends from the shoulders to the knee area. The applicable subheading for style WWW86000 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 duty rate 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 Antoinette Peek-Williams at 646-733-3049. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division