The tariff classification of a ladies dress from China.

N266637 July 31, 2015 CLA-2-39 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.20.9050 Ms. Marilyn G. Santos Supreme International, LLC 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of a ladies dress from China. Dear Ms. Santos: In your letter dated July 9, 2015, you requested a tariff classification ruling. The submitted sample, identified as style number HLJF5002, is a ladies sleeveless, faux leather mixed media dress. The garment is constructed primarily of cellular polyurethane plastic with a fabric backing present merely for reinforcing purposes. The lined garment simulates a long vest and features an asymmetrical full-front zipper opening, a snap-trimmed stand-up collar and slash pockets below the waist. The applicable subheading for style number HLJF5002 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of heading 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens, and mitts): Other: Other, Other.” The rate of duty will be 5 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division