CLA-2-61:OT:RR:NC:N3:359

Ms. Wing Leung
Dress Barn
933 MacArthur Blvd.
Mahwah, NJ 07430

RE: The tariff classification of woman’s knit dress from China.

Dear Ms. Leung:

In your letter dated June 24, 2014, you requested a classification ruling. As requested, your sample is being returned to you.

Your sample, style 3135, is a woman’s pull-on dress constructed from 44% cotton, 31% viscose, 20% nylon, and 5% wool knit fabric. The dress features a rib knit crew neck, long sleeves, and a rib knit garment bottom. The dress extends from the shoulders to the knee area.

The applicable subheading for style 3135 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.

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 Renee Orsat via email at renee.orsat@ cbp.dhs.gov.


Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division