The tariff classification of a women’s garment from China

N108925 July 1, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Svetlana Shubinsky Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door 6 Bristol, PA 19007 RE: The tariff classification of a women’s garment from China Dear Ms. Shubinsky: In your letter dated June 7, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 101AQ2739 is a women’s “ Evan-Picone” label dress constructed of a 37% cotton 29% acrylic 24% rayon 9% angora rabbit hair 1% nylon knitted fabric. The garment has a rounded front neckline, short sleeves with a pointelle design above the sleeve endings, and a straight tubular garment bottom. A cable knit pattern is found on the upper front and rear panels, a 2 x 2 ribbed pattern is found at the empire waist area, and a jersey stitch pattern completes the remainder of the garment. The garment extends to the knee area. Following both Chapter 54 Note 1 and Section XI Note 2, the weights of both the synthetic (29% acrylic and 1% nylon) and artificial (24% nylon) fibers are combined. However, when the article to be classified is a garment and not a fabric, the rule in Section X1 Subheading Note 2(A) governs. Thus, when aggregated the man-made fibers (synthetic and artificial) predominate over the cotton fibers and since the synthetic fibers predominate over the artificial fibers, the fabric from which the dress is made would be classified as "Of synthetic fibers". See precedent Headquarters Ruling 081308 dated December 1, 1988. Accordingly, the sample dress is considered to be "Of synthetic fibers" and is classifiable under 6104.43.2010, HTSUS. The applicable subheading for the dress will be 6104.43.2010 , 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: Women’s. The rate of duty will be 16% 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