The tariff classification of a woman's dress from the Philippines
Issued January 18, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.44.4010
Headings: 6204
Product description
The submitted sample, style 987, is a dress constructed from woven fabric that will be 75 percent rayon/25 percent polyester or 50 percent rayon/50 percent polyester. The dress features 3/4 inch shoulder straps, front pockets located below the waist, one pouch pocket on the chest area and a back zipper closure.
CBP rationale
The applicable subheading for style 987 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's.
Full text
NY 805433 January 18, 1995 CLA-2-62:S:N:N5:360 805433 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Mr. Ryden Richardson, Jr. Carmichael International Service 533 Glendale Boulevard Los Angeles, CA 90026-0186 RE: The tariff classification of a woman's dress from the Philippines Dear Mr. Richardson: In your letter dated December 21, 1994, you requested a classification ruling on behalf of Rampage Clothing Company. The submitted sample, style 987, is a dress constructed from woven fabric that will be 75 percent rayon/25 percent polyester or 50 percent rayon/50 percent polyester. The dress features 3/4 inch shoulder straps, front pockets located below the waist, one pouch pocket on the chest area and a back zipper closure. The applicable subheading for style 987 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets and blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's. The rate of duty will be 16.9 percent ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of the Philippines are subject to a visa requirement and 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
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