United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M85789 - NY M85832 > NY M85804

Previous Ruling Next Ruling
NY M85804

August 23, 2006

CLA-2-61:RR:NC:TA:359 M85804


TARIFF NO.: 6104.42.0010

Krystal Mehnert
Donna Karan Company LLC
Attn: Elizabeth Costa
580 Gothan Parkway
Carlstadt, NJ 07072

RE: The tariff classification of a knit dress from China

Dear Ms. Mehnert:

In your letter dated August 10, 2006, you requested a classification ruling.

A sample of a dress identified as style P466408NC was submitted and will be returned. The garment is described as a button front dress with Georgette overlay. There is a woven chiffon front bodice insert over a knit body. The front bodice insert is made of 100% silk. The remainder of the dress is made of 100% cotton finely knit fabric. The sleeveless dress features a button front bodice, a rounded neckline and a fully lined skirt bottom.

Where separate fabrics are combined to form a textile garment or article, GRI 3 is utilized first to select which fabric will determine the classification. Since the dress is made of two different fabrics, it is necessary to apply GRI 3(b) to select the fabric by which it should be classified

Customs issued a Memorandum to the Area Director, New York Seaport, File #084118 of April 13, 1989 , establishing criteria to be applied in the classification of garments consisting of different fabrics or of textile and nontextile components. In the case of full body garments, the memorandum states:

“that component which comprises the visible upper portion will determine the classification; however, classification will be according to GRI 3(b) or 3(c), as appropriate, if the other component:

(1) provides a significant visual effect (e.g. a substantial amount of lace); or (2) is over 60 percent by weight of the garment; or (3) is valued at more than 2 times the primary component.”

You have proved information that the dress is comprised of over 60% by weight of knit fabric. Therefore, the essential character of the dress is determined by the knit (cotton) fabric of the dress.

The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensemblesdressesknitted or crocheted: 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/.

The dress falls within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Camille Ferraro at 646-733-3049.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: