The tariff classification of a woman’s dress from India

N200454 February 14, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6208.11.0000 Ms. Min Xie PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a woman’s dress from India Dear Ms. Xie: In your letter dated January 11, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style 7615827 (Skylar Dress) is composed of two garments attached at the shoulders by means of a snap closure. The loose-fitting outer dress is constructed from 60% viscose and 40% cotton woven fabric. The pullover style dress extends to the mid-thigh area and features alternate strips of open work fabric, a round neckline, ¾ length sleeves, and a hemmed bottom. The inner garment of style 7615827 is a slip-like dress liner constructed from 60% viscose and 40% cotton woven fabric. The garment features a scoop front neckline, an upper back that extends straight across from side seam to side seam, exposing the upper half of the back, adjustable spaghetti straps, and a hemmed bottom. The garment extends from the shoulders to the mid-thigh area. The applicable subheading for the outer dress of style 7615827 will be 6204.44.4010, 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 artificial fibers: Other: Other: Women’s. The rate of duty will be 16 percent ad valorem. The applicable subheading for the slip-like dress liner of style 7615827 will be 6208.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Slips and petticoats: Of man-made fibers. The rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division