The tariff classification of woman’s dress from Indonesia.

N245693 September 18, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Tami J. Mosley J.C. Penney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of woman’s dress from Indonesia. Dear Ms. Mosley: In your letter dated August 26, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style PPK 92779, is a woman’s “Liz Claiborne” label partially lined dress composed of knit and woven components. The top portion of the dress extending from the shoulders to the waist is constructed of 77% polyester, 19% rayon, and 4% spandex knit fabric, and the bottom skirt portion that extends to the knee area is constructed of 98% cotton and 2% spandex woven fabric. The knitted top portion has a scoop front neckline, short hemmed sleeves, and extends to the waist. A partial zippered opening runs down the center of the back panel from the rear neckline to below the waist area. The woven lower portion has two pockets with zipper closures below the waist and a hemmed bottom. The dress is of a length that reaches just to the knee area. In your ruling request, you recommended classification of the submitted garment under HTSUS 6204.42.3050. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The essential character of the dress is imparted by the knit fabric of the upper portion of the garment, HTSUS, General Rules of Interpretation (GRI) Rule 3 noted. The applicable subheading for style PPK 92779 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