The tariff classification of women’s tops and dresses from India and China

N252092 April 30, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6204.49.5060; 6211.49.9050; 6206.40.3030 Ms. Darlene Irish Talbots Import, LLC 1 Talbots Drive Hingham, MA 02043 RE: The tariff classification of women’s tops and dresses from India and China Dear Ms. Irish: In your letter dated March 31, 2014, you requested a tariff classification ruling. Your samples will be returned as requested. Style 42014005 is a woman’s dress constructed of 100% polyester woven fabric. The pullover style dress features a V-neckline, short sleeves, a self-fabric tie at the waist, side slits, and a hemmed bottom.  The dress extends from the shoulders to the ankles. Style 42014013 is a woman’s dress constructed of 100% linen woven fabric. The pullover style dress features a split V-neckline, ¾ length sleeves, side slits, embroidery at the skirt area, and a hemmed bottom.  The dress extends from the shoulders to the knee area. Style 42014017 is a woman’s top constructed of 100% linen woven fabric. The pullover style top features a deep V-neckline that reaches the midriff, ¾ length sleeves, a self-fabric tie at the waist, side slits, and a hemmed bottom.  The top extends from the shoulders to the upper thigh area. Style 42014045 is a woman’s blouse constructed of 100% polyester woven fabric. The pullover style blouse features voluminous fabric on both sides, a V-neckline, a self-fabric tie at the waist, side slits, and a hemmed bottom.  The top extends from the shoulders to the upper thigh area. The applicable subheading for style 42014005 will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 percent ad valorem. Although you requested classification of style 42014013 under heading 6206.90, the features and the cut of the garment are not those of heading 6206. Consequently, the applicable subheading for style 42014013 will be 6204.49.5060, 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): Dresses: Of other textile materials: Other: Other: Other. The rate of duty will be 6.9 percent ad valorem. Although you requested classification of style 42014017 under heading 6206.90, the features and the cut of the garment are not those of heading 6206. Consequently, the applicable subheading for style 42014017 will be 6211.49.9050, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of other textile materials: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments excluded from heading 6206. The rate of duty will be 7.3 percent ad valorem. The applicable subheading for style 42014045 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent 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 the 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 Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division