CLA-2-61:OT:RR:NC:TAB:359
Ms. Marilyn G. Santos
Supreme International Corporation
3000 NW 107 Avenue
Miami, Florida 33172
RE: The tariff classification of a women’s garment from China.
Dear Ms. Santos:
In your letter dated April 22, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request.
Style 81M03Q67 is a “C&C California” label women’s dress constructed of 100% viscose knitted fabric. The sleeveless dress extends to the mid-thigh area and features scooped front and rear necklines, spaghetti straps, and a self-fabric banded garment bottom which measures approximately 7-1/2 inches. The upper edge of the garment is gathered at the front and rear neckline area. The garment has a draped effect throughout the dress body which is finished with a blouson styling at the seam which joins the front and rear panels and the banded bottom. The garment possesses the characteristics of a dress which is properly classified under 6104.44.2010, HTSUS.
The applicable subheading for the garment will be 6104.44.2010, 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), knitted or crocheted: Dresses: Of artificial fibers: Other . . . Women’s. The rate of duty will be 14.9% 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 Francine Vivona-Brock at (646) 733-3049.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division