The tariff classification of woman’s knit dress from China

N264020 May 15, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Josephine Guanio Exist, Inc. 1650 NW 23rd Avenue Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of woman’s knit dress from China Dear Ms. Guanio: In your letter dated April 2, 2015, you requested a tariff classification ruling. As requested, your sample will be returned. Style LSD466, is a woman’s “5th & Love” label sleeveless pull-over dress. The top portion of the dress (from the bust to above the waist) is constructed from 95% viscose and 5% spandex knit fabric. The skirt portion of the dress (from above the waist to below the knee) is constructed from 95% polyester and 5% spandex knit fabric. The dress features an elasticized top edge, side seam inset pockets below the waist, an elasticized gathering above the waist, and a straight hemmed bottom. The dress extends from the covered bust area to below the knee. You state the garment will be available in ladies sizes S-XL. The dress is made up of two different fabrics, such garments are considered to be a composite good. General Rules of Interpretation (GRI) 3 (b), Harmonized Tariff Schedule of the United States (HTSUS), states in pertinent part, that, “…composite goods are to be classified as if they consisted of the material or component which gives them their essential character.” In this case, the essential character of the dress is imparted by the knit fabric of the skirt. Consequently, the applicable subheading for style LSD466 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 (con.): Dresses: Of synthetic fibers: 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 Renée M. Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division