The tariff classification of a women's dress from China, Hong Kong and/or the Philippines
Issued March 21, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3030
Headings: 6204
Product description
Style 63J935-55 is a women's one-piece garment constructed from 100 percent cotton woven denim. The garment covers the body from from the shoulders to slightly above the knee and has sufficient coverage to be worn alone without another outer garment such as a blouse or shirt. Although you refer to the garment as a jumper, it is considered to be a dress for tariff purposes. The dress features an empire waist, 1 1/4 inch wide straps that cross in the back and fasten to the front of the garment with screw closures and a side zipper closure.
CBP rationale
The applicable subheading for style 63J935-55 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses.
Full text
NY A80818 March 21, 1996 CLA-2-62:RR:NC:WA 360 A80818 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Ms. Cathy Johnson Unionbay P.O. Box 58710 Seattle, WA 98138 RE: The tariff classification of a women's dress from China, Hong Kong and/or the Philippines Dear Ms. Johnson: In your letter dated February 21, 1996, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 63J935-55 is a women's one-piece garment constructed from 100 percent cotton woven denim. The garment covers the body from from the shoulders to slightly above the knee and has sufficient coverage to be worn alone without another outer garment such as a blouse or shirt. Although you refer to the garment as a jumper, it is considered to be a dress for tariff purposes. The dress features an empire waist, 1 1/4 inch wide straps that cross in the back and fasten to the front of the garment with screw closures and a side zipper closure. The applicable subheading for style 63J935-55 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses...of cotton: 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. Style 63J935-55 falls within textile category designation 336. Based upon international textile trade agreements products of China, Hong Kong and the Philippines are subject to quota restraints and a visa requirement. 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. 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. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466 - 5866. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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