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

N246962 October 30, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit dress from India. Dear Ms. Orzol: In your letter dated September 30, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 00S282Y-UFLT-DANY, is a woman’s “DIESEL” label sleeveless dress constructed from 100% cotton jersey knitted fabric. The dress features a full front opening with a zipper closure, two front pockets below the waist, a piece constructed self-fabric hood, a “Diesel” logo embroidered on the upper rear panel, and a curved garment bottom. The dress extends from the shoulders to the mid-thigh area. The applicable subheading for style 00S282Y-UFLT-DANY will be 6104.42.0010, 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 (con): Dresses: Of cotton: Women’s. The duty rate will be 11.5% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division