CLA-2-61:OT:RR:NC:N3:359
Ms. Angie McDaniel
Oxford
555 S. Victory Drive
Lyons, GA 30436
RE: The tariff classification of two women’s knit dresses from China.
Dear Ms. McDaniel:
In your letter dated February 8, 2014, you requested a classification ruling, on behalf of Sugartown Worldwide LLC dba Lilly Pulitzer. As requested, your sample is being returned to you.
Item 68570 is a “Lily Pulitzer” label pull-on dress constructed of a 58% cotton and 42% nylon Raschel lace-like knit fabric (outer layer) and 100% cotton woven fabric (inner layer). The sample dress has a woven fabric slip-like lining that is permanently sewn into the garment. The sleeveless dress features a partial zippered opening at the upper rear panel and a hemmed garment bottom. The sample garment extends to the knee area.
In your submission, you asserted classification under 6204.42.3050, Harmonized Tariff Schedule of the United States (HTSUS). However, the essential character of the dress is imparted by the 58% cotton and 42% nylon Raschel lace-like knit fabric portion of the garment, HTSUS, General Rules of Interpretation (GRI) 3(b) noted.
Item 85014 is a “Lily Pulitzer” label pull-on dress constructed of 90% cotton and 10% nylon Raschel lace-like knit fabric (outer layer) and 100% polyester woven fabric (inner layer). The sample dress has a woven fabric slip-like lining that is permanently sewn into the garment. The sleeveless dress features a scoop front neckline, a high rear neckline, and a hemmed garment bottom. The sample garment extends to the knee area. The essential character of the dress is imparted by the 90% cotton and 10% nylon Raschel lace-like knit fabric portion of the garment, HTSUS, General Rules of Interpretation (GRI) 3(b) noted.
The applicable subheading for items 68570 and 85014 will be 6104.42.0010, 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 (con): Dresses: Of cotton: Women’s. The duty rate will be 11.5% 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 Mitchel Bayer at 646-733-3102.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division