The tariff classification of a woman’s dress from China

N304672 April 23, 2020 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 9903.88.15 Ms. Hiromi Acuna Chaser 217 E 157th Street Gardena, CA 90248 RE: The tariff classification of a woman’s dress from China Dear Ms. Acuna: In your letter dated June 5, 2019, you requested a tariff classification ruling. Our response was delayed due to laboratory analysis, during which the sample you submitted was destroyed. Style S1135-W120-BLK is a woman’s dress which you state is constructed from 98% rayon and 2% metallic woven fabric. The dress extends from the shoulders to the ankles and features a deep V-neckline, long sleeves, a partially elasticized waist, and a hemmed bottom. Because of the presence of metallic yarns, the garment was forwarded to the Customs and Border Protection laboratory. The results of the laboratory analysis indicate that style S1135-W120-BLK is constructed of single ply rayon warp yarns, single ply metalized warp yarns, and single ply rayon filling yarns which are not twisted together. The overall fiber content by weight is as follows: 97.2% rayon and 2.8% metalized yarn. The applicable subheading for style S1135-W120-BLK will be 6204.44.4010, 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 artificial fibers: Other: Other: Women’s. The rate of duty will be 16 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6204.44.4010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6204.44.4010, HTSUS, listed above.The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. 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