The tariff classification of a woman’s dress from China

N229055 February 22, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Martha Long Pacific Alliance USA Inc. 1359 Broadway 21st Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China Dear Ms. Long: In your letter dated July 26, 2012, you requested a tariff classification ruling. The remaining portion of the submitted sample, after U.S. Customs and Border Protection laboratory analysis, is being returned as per your request. Style NRDN9320 is a woman’s sleeveless dress. You state that the top of the bodice portion of the dress is constructed from 60% polyester, 30% acrylic/polyester, and 10% polyester/metallic woven fabric; the middle of the bodice and the bottom of the skirt are constructed from 98% polyester and 2% spandex woven fabric; the balance of skirt is constructed from 68% polyester and 32% wool/metallic woven fabric. Our laboratory analysis indicates that the overall fiber content of the top of the bodice, extending from the shoulders to the bust, is 73% polyester, 22.4 % acrylic, 2.8% cotton, and 1.8% metalized strip; the overall fiber content of the skirt is 69% polyester, 28% wool, and 3% metalized strip. The dress features a scoop front and back neckline and a partial back opening secured by a zipper closure. The applicable subheading for style NRDN9320 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. 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