The tariff classification of a woman’s dress from China

N205385 March 21, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Wing L. Cheung Marubeni America Corporation 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of a woman’s dress from China Dear Ms. Cheung: In your letter dated February 15, 2012, you requested a tariff classification ruling. Your sample will be returned as requested. Style 32194 is a woman’s sleeveless and shoulderless dress composed of knit and woven components. The outer layer is constructed from 100% polyester knit fabric. The inner layer is woven from three separate yarns: polyester (56%), metalized strip (27%), and nylon (17%). The fully-lined dress extends from the bust area to the mid thigh area and features a back zipper closure. The woven component imparts the essential character of the garment.  The applicable subheading for style 32194 will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 percent ad valorem. In your letter, you requested assistance on content label marking. Imported garments must be labeled in accordance with the Textile Fiber Products Identification Act (15 U.S.C. 70 through 70k) and the rules promulgated thereunder by the Federal Trade Commission. Therefore, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580, as to the proper marking needed to satisfy such requirements. 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