The tariff classification of a ladies dress from China.

N265943 June 25, 2015 CLA-2-39:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a ladies dress from China. Dear Ms. Purcell: In your letter dated June 17, 2015, you requested a tariff classification ruling. The submitted sample, QVC Item Number A269542, identified as the Ladies Die Cut Faux Leather Dress, is a ladies mixed media dress. The lined garment is constructed primarily of cellular polyurethane plastic, with decorative perforated front panels, and man-made knit fabric inserts on the ¾ length sleeves. The dress also features knit back panels and an invisible back zipper. We are returning your sample as you requested. The applicable subheading for QVC Item Number A269542 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): Other: Other, Other.” The rate of duty will be 5 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 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division