CLA-2-62:OT:RR:NC:TA:360
Ms. Sylvia Balev
Marc Jacobs International
72 Spring Street
9th Floor
New York, NY 10012
RE: The tariff classification of a woman’s dress from China
Dear Ms. Balev:
In your letter dated March 13, 2009, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.
Style Maxine Sweater/M192719 is a woman’s dress composed of knit and woven components. The front and back panels, collar, sleeve cuffs and belt are constructed from 80 percent merino wool and 20 percent cashmere wool knit fabric. The sleeves and bottom of garment are constructed from 100 percent wool woven fabric. The dress features long sleeves, a mock turtleneck collar, a partial front opening secured by nine buttons, a tie belt and a flounced bottom. The knitted portion extends from the collar to below the hip area.
Because the dress is composed of knit and woven components, the classification question centers on an essential character determination. In this case, none of the components impart the essential character to the garment. GRI 3(c) requires that in such cases the garment shall be classified under the heading that occurs last in numerical order among those which equally merit consideration. In this case, the garment will be classified under the subheading for woven dresses of wool or fine animal hair.
The applicable subheading for the dress will be 6204.41.2010, 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 wool or fine animal hair: other: women’s. The rate of duty will be 13.6 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 Brenda Wade at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division