The tariff classification of a woman’s dress from China.

N233131 January 4, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Karen Yost C-Air Customs Brokers 9841 Airport Blvd., Suite 1400 Los Angeles, CA 90045 RE: The tariff classification of a woman’s dress from China. Dear Ms. Yost: In your letters dated July 24, 2012 and September 6, 2012 you requested a classification ruling on behalf of JJ Basics LLC. As requested, your sample is being returned to you. Style 9NG07 is a woman’s “J.J. Basics” label sleeveless dress that is stated to be constructed of 84% acrylic, 11% polyester, and 5% metallic novelty knit fabric. The pull-on dress features a rib knit stand-up collar and a straight rib knit garment bottom. The garment extends to the knee area. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory report was issued on 12/10/2012. The laboratory has reported that the garment is composed of ten yarns parallel in each row: Five 2- ply staple yarns wholly composed of acrylic (82.4% by weight), and five 2-ply metalized polyester yarns (17.6% by weight). The 2-ply metalized polyester yarn is composed of 65% polyester multifilament and 35% metallic by weight. The overall composition of the sample is 82.4% acrylic, 11.4% polyester, and 6.2% metalized knit fabric. In your letters you asserted classification under 6110.90.9042, HTSUS. The garment has construction features to be considered a dress. Based on the laboratory analysis, the garment is made up of separate yarns. Accordingly, the garment is considered to be chief weight of “synthetic fibers” properly classified under 6104.43.2010, HTSUS. The applicable subheading for Style 9NG07 will be 6104.43.2010, 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 synthetic fibers: Other: Women’s. The duty rate will be 16% 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division