The tariff classification of a woman's dress from Hong Kong
Issued November 2, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
Product description
The submitted sample, style 308688 (F/F 3761), is a dress constructed from two components. The bodice is constructed from 100 percent woven cotton denim and the skirt portion is constructed from woven fabric that is 60 percent polyester/40 percent rayon. The dress features a denim bodice with spaghetti straps, a slim skirt and a full front opening secured by fourteen buttons (eight metal buttons on the bodice; six plastic buttons on the skirt). The bodice extends to the waist. The polyester/rayon component imparts the essential character of the garment. In your letter, you provide the following information: WEIGHT VALUE Cotton - 35 percent Cotton - 37 percent Poly/rayon - 65 percent Poly/rayon - 63 percent
CBP rationale
The applicable subheading for the dress will be 6204.43.4010, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 803865 November 2, 1994 CLA-2-62:S:N:N5:360 803865 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Mr. Harold Dichter Leyden Customs Expediters, Inc. 99 Hudson Street New York, NY 10013-2896 RE: The tariff classification of a woman's dress from Hong Kong Dear Mr. Dichter: In your letter dated October 28, 1994, you requested a classification ruling. The submitted sample, style 308688 (F/F 3761), is a dress constructed from two components. The bodice is constructed from 100 percent woven cotton denim and the skirt portion is constructed from woven fabric that is 60 percent polyester/40 percent rayon. The dress features a denim bodice with spaghetti straps, a slim skirt and a full front opening secured by fourteen buttons (eight metal buttons on the bodice; six plastic buttons on the skirt). The bodice extends to the waist. The polyester/rayon component imparts the essential character of the garment. In your letter, you provide the following information: WEIGHT VALUE Cotton - 35 percent Cotton - 37 percent Poly/rayon - 65 percent Poly/rayon - 63 percent The applicable subheading for the dress will be 6204.43.4010, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 17 percent ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and are currently not subject to quota restraints. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of women’s garments from Turkey
The tariff classification of a woman’s dress from China
The tariff classification of a costume from China, Taiwan, India and Vietnam
The tariff classification of two women’s dresses from China
The tariff classification of a woman’s top and dress from India
The tariff classification of women’s dresses from Indonesia
The tariff classification of women’s garments from India
The tariff classification of a Raggedy Ann Costume from China. Correction to Ruling Number N262839.
The tariff classification of a Raggedy Ann Costume from China.
The tariff classification of a woman’s dress from Vietnam or Indonesia
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →