The tariff classification of a woman’s dress from China

N172582 July 21, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.49.1000; 6104.44.2010 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s dress from China Dear Ms. Watson: In your letter dated June 16, 2011, you requested a tariff classification ruling on behalf of Garnet Hill. Your sample will be returned as requested. Item number 24963 is composed of two garments attached at the shoulders by means of a thread loop. The loose-fitting outer dress is constructed from 100% silk woven fabric. The pullover style dress extends to the knee area and features a V-neckline, ¾ length sleeves with elastic cuffs, and a hemmed bottom. The inner dress is constructed from 100% rayon knitted fabric. The a-line styled dress features a scoop front neckline, adjustable shoulder straps measuring approximately ½ inch wide, and a hemmed bottom. The dress extends from the shoulders to the knee area. The applicable subheading for the outer dress will be 6204.49.1000, 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): Dresses: Of other textile materials: Containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 percent ad valorem. The applicable subheading for the inner dress will be 6104.44.2010, 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: dresses: of artificial fibers: other: women’s. The duty rate will be 14.9 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/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 Kimberly Rackett at (646) 733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division