The tariff classification of a woman's dress from Hong Kong.
Issued October 20, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
The submitted sample, style 92831, is a woman's tank style dress constructed from knit and woven fabric that is assembled in Hong Kong. The one- piece garment extends from the shoulder to below the knee. The upper portion of the dress is constructed from 100% cotton, knit fabric from Hong Kong; the lower portion, 100% polyester, woven fabric from Korea. The dress is sleeveless and features a V-neckline. Your sample is being returned as requested. The essential character of the dress is imparted by the knit portion; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI)3(b).
CBP rationale
The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of cotton.
Full text
NY 890819 October 20, 1993 CLA-2-61:S:N:N5: 359P 890819 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Esta Knipper Abe M. Knipper, Inc. 80 Sheridan Blvd. Inwood, NY 11696 RE: The tariff classification of a woman's dress from Hong Kong. Dear Ms. Knipper: In your letter dated September 27, 1993, on behalf of Kenar Enterprises, you requested a tariff classification ruling. The submitted sample, style 92831, is a woman's tank style dress constructed from knit and woven fabric that is assembled in Hong Kong. The one- piece garment extends from the shoulder to below the knee. The upper portion of the dress is constructed from 100% cotton, knit fabric from Hong Kong; the lower portion, 100% polyester, woven fabric from Korea. The dress is sleeveless and features a V-neckline. Your sample is being returned as requested. The essential character of the dress is imparted by the knit portion; Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI)3(b). The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of cotton. The rate of duty will be 12.2% ad valorem. The dress falls within textile category designation 336. 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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