The tariff classification of two women's dresses from Turkey.
Issued July 12, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
Style numbers 74586 and 74615 are both women's long dresses constructed from 100% cotton, knit fabric. They both extend from the shoulder to well below the knee. These styles are not pajamas nor robes, but are garments worn for relaxing at home in not necessarily intimate surroundings. Therefore, Harmonized Tariff Schedule of the United States(HTS), heading 6108 is precluded. Style number 74586 is oversized and features the following: a hood; long, hemmed sleeves; a front, kangaroo pocket; 2 side slits; and a hemmed bottom. Style number 74615 features the following: a ribbed, turtleneck collar; long sleeves with ribbed cuffs; 2 side slits; and a hemmed bottom.
CBP rationale
The applicable subheading for styles 74586 and 74615 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses: of cotton.
Full text
NY 811669 July 12, 1995 CLA-2-61:S:N:N5:359 811669 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Gayle E. Williams Sears Merchandise Group Dept. 733IMP, BC 206A 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of two women's dresses from Turkey. Dear Ms. Williams: In your letter dated June 9, 1995 you requested a tariff classification ruling. Style numbers 74586 and 74615 are both women's long dresses constructed from 100% cotton, knit fabric. They both extend from the shoulder to well below the knee. These styles are not pajamas nor robes, but are garments worn for relaxing at home in not necessarily intimate surroundings. Therefore, Harmonized Tariff Schedule of the United States(HTS), heading 6108 is precluded. Style number 74586 is oversized and features the following: a hood; long, hemmed sleeves; a front, kangaroo pocket; 2 side slits; and a hemmed bottom. Style number 74615 features the following: a ribbed, turtleneck collar; long sleeves with ribbed cuffs; 2 side slits; and a hemmed bottom. The applicable subheading for styles 74586 and 74615 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses: of cotton. The duty rate will be 12.1% ad valorem. Both dresses fall within textile category designation 336. Based upon international textile trade agreements products of Turkey are subject to quota restraints and the requirement of a visa. 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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