The tariff classification of a woman’s dress from China

N275377 June 1, 2016 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Li Lin HMS Productions, Inc. 250 West 39th Street FL 10 New York, NY 10018 RE: The tariff classification of a woman’s dress from China Dear Ms. Lin: In your letter dated April 4, 2016, you requested a tariff classification ruling. As requested, your sample will be returned. Style 19559 is a woman’s sleeveless dress constructed from multiple fabrics. The dress features a jewel neck collar with a zipper closure in the back and a hemmed bottom. The garment reaches to below the mid-thigh. The upper white/black striped portion of the dress is constructed from 97% Viscose and 3% Spandex knit fabric, the waist band is constructed from 90% polyester and 10% Spandex scuba knit fabric, and the lower printed portion of the skirt is construction from 92% polyester and 8% Spandex knit fabric. Because, the garment is made up of different fabrics, it is considered a composite good. Such garments are classified by that fabric that provides the essential character. General Rules of Interpretation (GRI) 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), noted. In this case, the knit fabric which comprises the lower printed portion of the dress provides the essential character. Consequently, the applicable subheading for style 19559 will be 6104.43.2010, 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 synthetic fibers: 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/current. This ruling is being issued under the provisions of Part 177 of the Customs Federal 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 Renée Orsat at renee.orsat@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division