The tariff classification of a woman's dress from India.
Issued November 24, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
The tariff classification of a woman's dress from India.
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 891780 November 24, 1993 CLA-2-61:S:N:N5: 359P 891780 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Robert J.Mele CSI Industries, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman's dress from India. Dear Mr. Mele: In your letter dated October 21, 1993, you requested a tariff classification ruling. Style number 451-941547 is a woman's one-piece dress constructed from knit and woven fabric. The top portion of the dress is made from 100% cotton, knit fabric and features a wide scoop neckline with a lace finish; shoulder pads; short hemmed sleeves; and a simulated shoetop opening with a drawstring, finished with embroidered woven fabric. The bottom portion of the dress is made from 100% cotton, woven fabric and features a hemmed bottom. The dress also features a zippered back opening that extends from the neck to below the waist. Your sample is being returned as requested. The essential character of the dress is imparted by the knit top portion; Harmonized Tariff Schedule (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 India are subject to visa requirements and quota restraints. 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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