The tariff classification of a woman’s dress from Vietnam or Indonesia

N257822 October 27, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Dr. MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s dress from Vietnam or Indonesia Dear Ms. Morrell: In your letter dated September 15, 2014, you requested a tariff classification ruling. Your sample will be returned as requested. Style PPK114229 is a woman’s strapless dress constructed of both knit and woven components. The top portion of the garment, which extends from the bust to above the waist, is constructed from 68% polyester, 28% rayon, and 4% spandex knit fabric. The skirt portion of the garment, which extends from above the waist to the ankles, is constructed from 100% polyester woven fabric. The pull-on dress features a tube-styled upper portion and a straight hemmed bottom. The woven component imparts the essential character of the garment. The applicable subheading for style PPK114229 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. 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 via email at kimberly.rackett@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division