The tariff classification of women’s garments from China

N245267 September 12, 2013 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6204.63.3532; 6211.43.0091 Ms. Debbie Werner Jones Apparel Group USA, Inc. 200W Rittenhouse Circle Door #6 Bristol, PA 19007 RE: The tariff classification of women’s garments from China Dear Ms. Werner: In your letter dated August 2, 2013, you requested a tariff classification ruling. Your samples will be returned as requested. Style MAQ9469 is a woman’s dress constructed of 100% polyester woven fabric. The pullover-style dress features adjustable spaghetti shoulder straps, a straight hemmed bottom, and a side slit on the right. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The dress extends to the mid-calf area. Style MAQ9413 is a pair of woman’s shorts constructed of 100% polyester woven fabric. The garment features a ¼ inch elasticized waistband, a hanger loop sewn into the rear center, and an all-around raschel lace-like fabric sewn into the bottom of each leg opening. The garment extends from the waist to the thigh area. Style MAQ9447 is a pullover-style woman’s top constructed from 100% polyester woven fabric. The sleeveless garment features adjustable shoulder straps, a V-neckline, a self-fabric drawstring at the waist, and a hemmed bottom. The back of the garment is cut straight across from side seam to side seam, leaving the shoulders and the upper back bare The applicable subheading for style MAQ9469 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. The applicable subheading for style MAQ9413 will be 6204.63.3532, 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): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other: Shorts: Women’s. The rate of duty is 28.6 percent ad valorem. The applicable subheading for style MAQ9447 will be 6211.43.0091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. 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, Myles B. Harmon Acting Director National Commodity Specialist Division