The tariff classification of a woman’s dress from Vietnam

N342796 October 2, 2024 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Lesa Hubbard JCPenney 6501 Legacy Drive Suite B100Plano, TX 75024RE:  The tariff classification of a woman’s dress from VietnamDear Ms. Hubbard: In your letter dated September 12, 2024, you requested a tariff classification ruling.  Your sample will be returned. Item 372620 is a woman’s dress constructed from both knit and woven components. The upper portion extends from the shoulders to the waist and is constructed from 97% polyester and 3% spandex knit fabric. The lower portion extends from the waist to the ankle area and is constructed from 97% cotton and 3% spandex woven fabric. The sleeveless dress features a round neckline and a hemmed bottom. Because the dress is constructed from both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The dress will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for item 372620 will be 6204.42.3050, 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 cotton: Other: Other: Other: Other: Women’s. The duty rate will be 8.4 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 at https://hts.usitc.gov/. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division