CLA-2-61:OT:RR:NC:N3:359
Ms. Demetrius D. Jones
Crane Worldwide Trade Services
690 Airport South Parkway
Atlanta, GA 30349
RE: The tariff classification of a woman’s knit dress and top from China.
Dear Ms. Jones:
In your letter dated November 8, 2013 you requested a classification ruling. As requested, your samples are being returned to you.
The submitted sample, style 863, is a woman’s two piece garment comprised of a dress and a top that are tacked together at the shoulders. The garments may be easily detached without damage to either, resulting in two complete and separate garments. The dress of style 863, is a woman’s “Cabi” label sleeveless dress constructed from 96% rayon and 4% spandex knit fabric. The dress features a round front neckline, approximately one inch wide shoulder straps with a racer back, and a hemmed garment bottom. The dress extends from the shoulders to the ground.
The inner garment is a ladies’ top constructed from 96% rayon and 4% spandex knit fabric. The top features a scooped front neckline, a racer style back, 1 ¼ inch wide shoulder straps, capped neckline and armholes and a bottom finished with ¾ inch wide elastic. The top extends from the shoulders to just below the bust.
The applicable subheading for the dress of style 863 will be 6104.44.2010, 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 duty rate will be 14.9% ad valorem.
The applicable subheading for the top of style 863 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% 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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division