The tariff classification of a ladies’ leather dress from China

N171385 July 14, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4203.10.4095 Anthony LoPresti S.J. Stile Associates LTD 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a ladies’ leather dress from China Dear Mr. LoPresti: In your letter dated June 14, 2011, you requested, on behalf of your client Elie Tahari LTD, a tariff classification ruling. The submitted sample is being returned to you as requested. Style E734P601 is a ladies’ sleeveless dress. The upper half of the dress is composed of a 68% cotton 32% silk. The remainder of the garment, which is knee length, is composed of leather. The garment is lined. In accordance with General Rules of Interpretation Rule (GRI) 2(b), goods consisting of more than one material are to be classified according to GRI 3. GRI 3(b) provides that composite goods made up of different components are classified as if they consisted of the component which gives them their essential character. HQ084424, which addresses the issue of essential character for a garment containing two different fabrics states that the component which comprises the visible upper portion generally imparts essential character, but the lower portion will govern classification if it provides a significant visual effect, is over 60% of the weight of the garment, or is valued at more than two times the value of the other. For this garment, the leather portion comprises 65% of the weight of the garment. In addition, the cost of the leather is valued at more than two times the cost of the cotton/silk fabric. In accordance with GRI 3, style E734P601 the essential character of the garment is imparted by the leather portion of the dress. The applicable subheading for style E734P601 will be 4203.10.4095, HTSUS, which provides for articles of apparel and clothing accessories, of leather or of composition leather: articles of apparel: other, other: women’s, girls’ and infants. The rate of duty will be 6%. 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division