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

N264445 May 29, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Larry Lujan dba Internationale Link 235 East Broadway Suite 422 Long Beach, CA 90802 RE: The tariff classification of a woman’s knit dress from China Dear Mr. Lujan: In your letter dated April 10, 2015 and received on May 5, 2015, you requested a tariff classification ruling on behalf of your client, Top Value. Your sample will be returned. Style 153C0300418 is a woman’s dress constructed from 60% cotton and 40% acrylic jersey knit fabric. The garment features a self-fabric rib knit jewel neckline, three quarter length sleeves with self-fabric rib-knit cuffs, and a self-fabric rib knit bottom. The dress extends from the shoulders to the mid-thigh. The applicable subheading for style 153C0300418 will be 6104.42.0010, 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) knitted or crocheted (con.): Dresses: of cotton: Women’s. The rate of duty will be 11.5 percent ad valorem. The submitted sample is not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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 at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division