863207 86 Ruling Active

The tariff classification of a woman's woven dress from HongKong.

Issued May 20, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.44.4010

Headings: 6204

Product description

The tariff classification of a woman's woven dress from HongKong.

CBP rationale

The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses of artificial fibers.

Full text

NY 863207 May 20, 1991 CLA-2-62:S:N:N:3-I:360 863207 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Marina Adjemian Mittelstaedt, Galaviz & Mylin 645 Battery Street San Francisco, CA 94111 RE: The tariff classification of a woman's woven dress from Hong Kong. Dear Ms. Adjemian: In your letter dated April 8, 1991, resubmitted May 9, 1991, on behalf of your client, Jessica McClintock Inc., you requested a classification ruling. The submitted sample, style number 39116, is a woman's dress. The upper part of the dress is constructed from 100% rayon velvet fabric; the "skirt" part of the dress and the two decorative bows permanently attached on the back of the upper part are constructed from 51% cotton, 49% acetate, woven fabric. The velvet fabric is black in color, while the fabric comprising the skirt and two bows is purple in color. The upper part of the dress is snugfitting and fully lined; the skirt part is flared and conceals a petticoat-like inner layer, which is stitched in around the waist and composed of two types of transparent, openwork fabric. The dress also has a V-shaped dropped waist; short sleeves; a shallow V-neckline in front and back; a partial opening in back secured by zipper and button closures; and shoulder pads. You state that the fabric comprising the skirt (excluding the inner layer) accounts for 54% of the dress's total weight, with the velvet fabric (excluding its lining) accounting for the remaining 46%. You also state that the upper part of the dress is valued at $11.34, while the skirt part is valued at $10.60. Please be advised that the weight and value breakdowns submitted by you are subject to verification, at the time of entry, by U.S. Customs. The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses of artificial fibers. The rate of duty 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 visa requirements. The designated textile and apparel category 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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