The tariff classification of a woman’s top and dress from India

N280790 December 2, 2016 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6206.40.3030; 6114.30.1020; 6204.43.4030; 6104.43.2010 Mr. Jim McDermott Destination Maternity Corp. 232 Strawbridge Drive Moorestown, NJ 08057 RE: The tariff classification of a woman’s top and dress from India Dear Mr. McDermott: In your letter dated October 25, 2016, you requested a tariff classification ruling. Your samples will be returned as requested. Style 16877 is composed of two tops attached at the shoulders by means of snap closures; the garments can be separated without damage to either garment. The outer garment is a woman’s blouse constructed of 100% polyester woven fabric. The loose-fitting blouse features a round neckline with a partial front opening secured by seven button closures and a self fabric tie at the neckline, ¾ length sleeves, and a hemmed bottom. The inner garment is a camisole styled woman’s top composed of 100% viscose rayon knit fabric. The top provides sufficient bust coverage, extends from the bust to below the waist, and features a scooped front neckline, oversized armholes, adjustable shoulder straps measuring less than 2 ½ inches in width, and a hemmed bottom. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. Style 15698 is composed of two dresses attached at the shoulders by means of snap closures; the garments can be separated without damage to either garment. The outer garment is a woman’s dress constructed of 100% polyester woven fabric. The dress features a V-neckline with a partial front opening secured by five button closures, ¾ length sleeves, and a self fabric tie at the waist. The inner pullover dress of style 15698 is constructed from 95% viscose rayon and 5% spandex knit fabric. The garment features a V-shaped neckline, adjustable spaghetti straps, and a hemmed bottom. The inner dress extends from the shoulders to below the mid-thigh. In your letter, you suggest classification of both garments of style 16877 under subheading 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), and both garments of style 15698 under subheading 6204.43.4030, HTSUS. However, while both garments of style 16877 and both garments of style 15698 appear to be permanently attached at the shoulders, they are simply attached by means of snap closures. Removing the snaps detaches the two garments without damaging either garment. Note 14 to Section XI of the HTSUS states that unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of headings 6101 to 6114 and headings 6201 to 6211. Therefore, styles 16877 and 15698 are considered to consist of two separate garments. The applicable subheading for the outer top of style 16877 will be 6206.40.3030, HTSUS, which provides for Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fiebers: Other: Other: Other: Women’s. The rate of duty will be 26.9 percent ad valorem. The applicable subheading for the inner top of style 16877 will be 6114.30.1020, HTSUS, which provides for Other garments, knitted or crocheted, Of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the outer dress of style 15698 will be 6204.43.4030, 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 the inner dress of style 15698 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 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 https://hts.usitc.gov/current. 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 via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division