A80366 A8 Ruling Active

The tariff classification of a woman's woven cotton dress from India

Issued February 8, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3030, 6204.42.3050

Headings: 6204

Product description

Style 504423a/504423b is a woman's woven 100% cotton dress which will be imported in sheeting as style 504423a and in chambray as style 504423b. The ballerina length sleeveless garment features a deep V-neck; a full frontal opening with 14-button closure; a high waistline with drawstring; and a hemmed bottom.

CBP rationale

The applicable subheading for style 504423a will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses of cotton: other: other, other: other: women's. The applicable subheading for style 504423b will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses of cotton other: other, other: with two or more colors in the warp and/or the filling: women's.

Full text

March 5, 1996 PD A80366 CLA-2-62:360:I07:H:CO:CII EA CATEGORY: Classification TARIFF NO.: 6204.42.3030; 6204.42.3050 Mr. Bob Geist Sage Design/Geist Associates, Ltd. Knitwear Design Studio Box 413 - 42 Elm Street Kingston, MA 02364 RE: The tariff classification of a woman's woven cotton dress from India Dear Mr. Geist: In your letter dated February 8, 1996, on behalf of your client, International Pick & Pack, you requested a classification ruling. Style 504423a/504423b is a woman's woven 100% cotton dress which will be imported in sheeting as style 504423a and in chambray as style 504423b. The ballerina length sleeveless garment features a deep V-neck; a full frontal opening with 14-button closure; a high waistline with drawstring; and a hemmed bottom. The applicable subheading for style 504423a will be 6204.42.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses of cotton: other: other, other: other: women's. The applicable subheading for style 504423b will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses of cotton other: other, other: with two or more colors in the warp and/or the filling: women's. The duty rate will be 11.8 percent ad valorem. Woven cotton dresses fall within textile category designation 336. Based upon international textile trade agreements, products of India are subject to quota and the requirement of a visa. As requested, the sample will be returned. 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. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director

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