The tariff classification of a woman’s dress from China.

N084979 December 15, 2009 CLA-2-61:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location #22-290 Dodgeville, WI 53595 RE: The tariff classification of a woman’s dress from China. Dear Ms. Malina: In your letter dated November 17, 2009 you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style number 390010, is a woman’s “Lands’ End” label short sleeve dress composed of knit and woven components. The top portion of the dress extending from the shoulders to the waist is constructed of 100% cotton jersey knitted fabric, and the bottom skirt portion that extends to below the knee area is constructed of 100% cotton woven fabric. The knitted top portion features a crew neckline, one left breast patch pocket, short hemmed sleeves and a blouson style gathering at the waist seam. The ends of the sleeves are tacked up to form cuffs. The woven lower portion features four pleats on the front and rear panels, a partial side opening with a zipper closure on the wearer’s left side, and a hemmed bottom. The dress is of a length that reaches below the knees. In your letter you state the dress will be available in sizes XS – XL. The essential character of the garment is imparted by the knitted fabric component in accordance with the General Rules of Interpretation (GRI 3 (b)). The applicable subheading for the dress will be 6104.42.0010, 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 cotton: Women’s. The duty rate will be 11.5% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division