The tariff classification of a woman's garment from Hong Kong.
Issued June 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.44.4010, 6204.39.3010
Headings: 6204
Product description
Style 917869Q/917969Q has been submitted. Style 917869Q/917969Q consists of a woman's dress and jacket constructed from 60% acetate and 40% polyester. The sleeveless dress features a partial back zipper opening, a round scoop neck, a back slit and a full lining. The fully lined jacket features short sleeves, no means of closure and a pointed collar. The jacket extends to just below the chest. As you have requested, the sample garments are being returned.
CBP rationale
The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' suits. The applicable subheading for the jacket will be 6204.39.3010, HTSUSA, which provides for women's or girls' suits.
Full text
PD A84979 June 26, 1996 CLA-2-62:K:TC:C7:I16 A84979 CATEGORY: Classification TARIFF NO.: 6204.44.4010, 6204.39.3010 Ms. Deborah Russell California Fashion Industries, Inc. 3434 South Grand Ave. Los Angeles, CA 90007 RE: The tariff classification of a woman's garment from Hong Kong. Dear Ms. Russell: In your letter dated June 14, 1996, you requested a classification ruling. Style 917869Q/917969Q has been submitted. Style 917869Q/917969Q consists of a woman's dress and jacket constructed from 60% acetate and 40% polyester. The sleeveless dress features a partial back zipper opening, a round scoop neck, a back slit and a full lining. The fully lined jacket features short sleeves, no means of closure and a pointed collar. The jacket extends to just below the chest. As you have requested, the sample garments are being returned. The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for women's or girls' suits...dresses...of artificial fibers, other, other, women's... The duty rate will be 16.8% ad valorem. The applicable subheading for the jacket will be 6204.39.3010, HTSUSA, which provides for women's or girls' suits...suit-type jackets...of artificial fibers, other, women's. The dress falls within textile category designation 636. The jacket falls within textile designation 635. As products of Hong Kong this merchandise is currently subject to visa and quota requirements based upon international textile trade agreements. 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 Part 177 of the Customs Regulations. 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, Thomas Mattina Area Director JFK Airport
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