CLA-2-62:OT:RR:NC:N3:360
Ms. Maureen Shoule
J.W. Hampton, Jr. & Co., Inc.
161-15 Rockaway Blvd
Jamaica, NY 11434
RE: The tariff classification of a woman’s dress and suit-type jacket from China
Dear Ms. Shoule:
In your letter dated June 27, 2013, you requested a tariff classification ruling on behalf of your client, Samsung C&T America, Inc. Your samples will be returned as requested.
Style Branson BD48303 is a woman’s sleeveless dress constructed from 100% polyester woven fabric. The dress is covered with rows of cellular polyurethane plastic material sewn onto the woven fabric. The dress extends from the neck to the mid-thigh area and features a round neckline, a partial zipper closure along the left seam, and a hemmed bottom.
Style Santana BD42089 is a woman’s suit-type jacket. The front and back panels are constructed of 63% polyester, 33% rayon, and 4% spandex woven fabric. The sleeves are constructed of lamb skin. The lined jacket is composed of three or more panels sewn together lengthwise, two of which are in the front. The garment features a V-neckline, long sleeves, and a full front opening secured by a single button closure.
The applicable subheading for style Branson BD48303 will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for style Santana BD42089 will be 6204.33.5010, 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): Suit-type jackets and blazers: Of synthetic fibers: Other: Women’s. The rate of duty will be 27.3 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division