811158 81 Ruling Active

The tariff classification of a woman's dress and upper body garment from China

Issued June 9, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.43.4030, 6211.43.0091

Headings: 6211, 6204

Product description

Style 1921 consists of two pieces constructed from 100 percent polyester woven fabric. The fully lined, sleeveless dress features a V-neckline, a partial zippered back opening and a bodice that extends to just below the bust. The dress also has a 13 inch slit at the left front hem and extends to mid-calf. The fully lined, long sleeved upper body garment features shoulder pads and extended front panels that when tied secure the full front opening. The garment extends to just above the waist.

CBP rationale

The applicable subheading for the dress will be 6204.43.4030, 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 applicable subheading for the upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls: of man-made fibers: other.

Full text

NY 811158 June 9, 1995 CLA-2-62:S:N:N5:360 811158 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6211.43.0091 Mr. Robert L. Eisen Mr. Paul J. Crowley Coudert Brothers 1114 Avenue of The Americas New York, NY 10036-7703 RE: The tariff classification of a woman's dress and upper body garment from China Dear Messrs. Eisen and Crowley: In your letter dated June 2, 1995, you requested a classification ruling on behalf of your client, Maggy London International, Ltd. The sample submitted with your request will be returned to you under separate cover. Style 1921 consists of two pieces constructed from 100 percent polyester woven fabric. The fully lined, sleeveless dress features a V-neckline, a partial zippered back opening and a bodice that extends to just below the bust. The dress also has a 13 inch slit at the left front hem and extends to mid-calf. The fully lined, long sleeved upper body garment features shoulder pads and extended front panels that when tied secure the full front opening. The garment extends to just above the waist. The applicable subheading for the dress will be 6204.43.4030, 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 16.9 percent ad valorem. The applicable subheading for the upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls: of man-made fibers: other. The duty rate will be 16.9 percent ad valorem. The dress falls within textile category designation 636 and the upper body garment falls within textile category 659. 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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