806232 80 Ruling Active

The tariff classification of a woman's woven dress and jacket from China

Issued February 16, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.44.4010, 6204.39.3010

Headings: 6204

Product description

The submitted sample, style 53037409, consists of a dress and a jacket constructed from 100 percent woven rayon. Both pieces are lined with 100 percent woven polyester. The sleeveless dress features a scoop neckline with a back zipper and a hook and eye closure. The dress extends to below the calf area. The jacket features long sleeves, a round neckline, shoulder pads and a full front opening secured by five self covered buttons and loops. The jacket has embroidery along the front, hem and sleeve edges. The jacket extends to the waist. In your letter you state that these garments will also be imported in petite sizes under style 53037409P.

CBP rationale

The applicable subheading for the jacket will be 6204.39.3010, 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): suit-type jackets and blazers: of other textile materials: of artificial fibers: other: women's. The applicable subheading for the dress 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: women's.

Full text

NY 806232 February 16, 1995 CLA-2-62:S:N:N5:360 806232 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.44.4010 Ms. Celina O'Brien Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of a woman's woven dress and jacket from China Dear Ms. O'Brien: In your letter dated January 18, 1995, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. The submitted sample, style 53037409, consists of a dress and a jacket constructed from 100 percent woven rayon. Both pieces are lined with 100 percent woven polyester. The sleeveless dress features a scoop neckline with a back zipper and a hook and eye closure. The dress extends to below the calf area. The jacket features long sleeves, a round neckline, shoulder pads and a full front opening secured by five self covered buttons and loops. The jacket has embroidery along the front, hem and sleeve edges. The jacket extends to the waist. In your letter you state that these garments will also be imported in petite sizes under style 53037409P. The applicable subheading for the jacket will be 6204.39.3010, 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): suit-type jackets and blazers: of other textile materials: of artificial fibers: other: women's. The duty rate will be 28.8 percent ad valorem. The applicable subheading for the dress 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: women's. The duty rate will be 16.9 percent ad valorem. The jacket falls within textile category designation 635 and the dress falls within textile category designation 636. Based upon international textile trade agreements products of China 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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