CLA-2-61:OT:RR:NC:TAB:359
Ms. Belinda Lopez
Phillips-Van Heusen Corporation
200 Madison Avenue
NY, NY 10016
RE: The tariff classification of a women’s garment from China.
Dear Ms. Lopez:
In your letters dated April 29, 2010 and June 4, 2010, you requested a tariff classification ruling. The provided sample is being returned as per your request.
Style VC1170 is a “Calvin Klein” label women’s dress made of a knitted jacquard fabric. Based on your laboratory report, the garment is constructed from 34% polyester 30% cotton 23% viscose 11% nylon 2% silk fabric. The long sleeve dress features a rounded front neckline, a scoop rear neckline, and removable shoulder pads with two metal snap fasteners at the inside shoulder seams. Tubular bottoms at found at the sleeve endings and the straight garment bottom. The dress extends to above the knee area.
The applicable subheading for the garment will be 6104.43.2010 , 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 synthetic fibers: Other: Women’s. The rate of duty will be 16% 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