The tariff classification of a girl’s dress from Pakistan

N279611 October 20, 2016 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, Tennessee 37072 RE: The tariff classification of a girl’s dress from Pakistan Dear Ms. Kessens: In your letter dated September 8, 2016, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. Style 18291101, a one piece dress comprised of three different fabrics, provides the visual impression of a sleeveless dress and separate short sleeve jacket. The inside front upper body panel and skirt of the dress have an outer surface comprised of 100 percent polyester open work knit fabric and a lining of 100 percent polyester jersey knit fabric. The skirt lining has a straight hem and hangs approximately 9 ½ inches below the waist. The open work fabric has a straight hem in the front and hangs approximately 11 ½ inches below the waist and a curved hem in the back and and hangs about 16 inches below the waist at the longest point. The “jacket” portion of the dress is comprised of 100 percent cotton denim fabric. The denim fabric makes up the back upper body panel of the dress; two front panels that, when tied, overlay the front upper body open work fabric; and sleeves. The “jacket” portion features short, set-in sleeves; a collar; a full front opening with two self fabric ties at the bottom; and a left breast pocket made of the open work knit fabric found on the inside front panel and skirt. The three fabrics are sewn together at the shoulder seams, side seams and back waist. The dress could be worn with the denim jacket tied or untied varying the exposure of the open work fabric on the upper body. You provided the following breakdown of components: Fabric Garment Value % of Garment Weight Cotton Denim $0.9645 50% Open Work Knit $0.59 16% Jersey Knit $0.40 34% Garments constructed of different fabrics are considered composite goods, with the classification determined by that fabric that provides the essential character. In this case, the open work knit fabric provides a significant visual effect and imparts the essential character of the dress. The applicable subheading for Style 18291101 will be 6104.43.2020, 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: Dresses: Of synthetic fibers: Other: Girls’.” 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 https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division