CLA-2-62:OT:RR:NC:N3:360
Mr. Jose Gonzalez
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a woman’s dress from India
Dear Mr. Gonzalez:
In your letter dated December 27, 2013, you requested a tariff classification ruling. Your sample will be returned as requested.
Style T16638A-0000 is composed of two garments attached at the shoulders by means of snap closures. The outer garment is a woman’s dress constructed of 100% polyester woven fabric. The loose-fitting dress features voluminous fabric on both sides, a V-neckline with sequins, a self-fabric tie closure, and a hemmed bottom. The inner garment is a woman’s sleeveless pull-on dress constructed of 100% polyester knitted fabric. The dress features a U-shaped front neckline, adjustable spaghetti straps, and a hemmed bottom. Both garments extend from the shoulders to the knee area.
The applicable subheading for the outer dress of style T16638A-0000 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 the inner dress of style T16638A-0000 will be 6104.43.2010, 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 synthetic fibers: Other: Women’s. The duty rate will be 16 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division