The tariff classification of a women’s dress of coated fabric from Korea

N232178 September 19, 2012 CLA-2-61:OT:RR:NC:N3:357 CATEGORY: Classification TARIFF NO.: 6113.00.9086 Ms. Martha Long Pacific Alliance USA, Inc. 1359 Broadway New York, NY 10018 RE: The tariff classification of a women’s dress of coated fabric from Korea Dear Ms. Long: In your letter dated August 23, 2012, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. The item in question, style # FCFL0409, is a women’s dress made from a 100% polyester circular knitted crinkle fabric with a foil print dot coating on the outer surface that produces an overall “solid” lamé effect. The dots are uniform in size and spacing and do not create a design on the fabric. The crinkling process appears to have taken place after the dots were applied. The dress extends from the shoulders to the knee area and features a u-shaped front and rear neckline, long hemmed sleeves with an elasticized gathering at the sleeve ends and a hemmed bottom. The applicable subheading for style # FCFL0409 will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other women’s or girls’ garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907, of man-made fibers. The rate of duty will be 7.1 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 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 William Raftery at (646) 733-3047. Sincerely, Thomas J. Russo Director National Commodity Specialist Division