United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY A84105

June 20, 1996

CLA-2-61:RR:NC:WA:359 A84105


TARIFF NO.: 6104.43.2010; 7326.90.8585

Ms. Lillian Jang
Esprit De Corp
900 Minnesota Street
San Francisco, CA 94107

RE: The tariff classification of two women's knit dresses from Guatemala.

Dear Ms. Jang:

In your letter dated May 10, 1996 you requested a tariff classification ruling.

You submitted two samples. Style number 350078 is a woman's dress constructed from 94% acrylic, 6% nylon, doubleknit fabric with a metal chain belt. The dress features a mock turtleneck; short, hemmed sleeves; a partial zippered closure in the back; two belt loops; and a hemmed bottom.

Style number 350443 is a one piece woman's sleeveless, high waisted dress constructed from "pleather" or fake leather (bodice) fabric and doubleknit fabric (skirt). The bodice is made from 62% polyvinylchloride, 28% polyester, 10% polyurethane. The skirt is made from 94% acrylic, 6% nylon, doubleknit fabric. The dress features a scooped neckline; a zipper side closure; and a hemmed bottom.

You indicate in your letter that the breakdown of the surface areas and values of the top and bottom portions (style 350443) are: the bodice is 34% at $2.33 and the skirt is 66% at $3.46.

The essential character of style 350443 is imparted by the knit portion of the dress, Harmonized Tariff Schedules of the United States(HTS), General Rules of Interpretation(GRI), 3(c), noted.

Your samples are being returned as requested.

The applicable subheading for both dresses will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of synthetic fibers: other. The duty rate will be 16.8% ad valorem. The applicable HTS subheading for the metal belt will be 7326.90.8585, which provides for other articles of iron or steel: other: other. The duty rate will be 4.6% ad valorem.

Based upon international textile trade agreements neither the two dresses nor the belt are subject to quota restraints or the requirement of a visa.

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 Mike Crowley at 212-466-5852.


Roger J. Silvestri

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