A83591 A8 Ruling Active

The tariff classification of a woman's dress and slip liner from Macau.

Issued June 3, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.11.0010, 6104.43.2010

Headings: 6108, 6104

Product description

The tariff classification of a woman's dress and slip liner from Macau.

CBP rationale

The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of synthetic fibers: other.

Full text

NY A83591 June 03, 1996 CLA-2-61:RR:NC:WA:359 A83591 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6108.11.0010 Mr. Scott Wheaton Norman Krieger, Inc. P.O. Box 92599 Los Angeles, CA 90009 RE: The tariff classification of a woman's dress and slip liner from Macau. Dear Mr. Wheaton: In your letter dated May 7, 1996, on behalf of Joni Blair of California, you requested a tariff classification ruling. The submitted sample, style number 2371, is a woman's 100% nylon lace, knit dress with a 100% polyester knit slip liner. The dress extends from the shoulders to well below the knees and features shoulder pads; a V-neckline with a rabatine collar; short, flare sleeves; a full front opening with 8 button closures; an adjustable shoe-lace attachment in the rear waist area. The slip liner is tank-top styled with shoulder straps and a scoop front and back. It also extends well below the knees. Your sample is being returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of synthetic fibers: other. The duty rate will be 16.8% ad valorem. The HTS subheading for the slip liner will be 6108.11.0010, which provides for women's slips and similar articles, knitted: of man- made fibers. The duty rate will be 15.9% ad valorem. The dress falls within textile category designation 636. The slip liner falls in category 652. Based upon international textile trade agreements categories 636 and 652 from Macau are not subject to quota restraints but require a visa. 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 Mike Crowley at 212-466-5852. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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