The tariff classification of a dress from Taiwan
Issued September 18, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010, 1996, 1440
Product description
The submitted sample, style DS2064, is a woman's 60% cotton, 40% polyester open work knit dress described as a swim coverup. The dress reaches just above the knee and features a four button partial front opening, short sleeves, and two patch pockets on the skirt portion. Your sample will be returned as requested.
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 or girls' dresses, knitted or crocheted, dresses, of cotton, women's.
Full text
PD A87070 September 18, 1996 CLA-2-61 SE:TCP:D I09 A87070 CATEGORY: Classification TARIFF NUMBER: 6104.42.0010 Mauritz Plenby Associated Merchandising Corp. 1440 Broadway New York NY 10018 RE: The tariff classification of a dress from Taiwan Dear Mr. Plenby: In your letter dated August 22, 1996, you requested a classification ruling. The submitted sample, style DS2064, is a woman's 60% cotton, 40% polyester open work knit dress described as a swim coverup. The dress reaches just above the knee and features a four button partial front opening, short sleeves, and two patch pockets on the skirt portion. Your sample will be returned as requested. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' dresses, knitted or crocheted, dresses, of cotton, women's. The duty rate will be 12.1%. Style DS2064 falls within textile category designation 336. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirements of a visa. 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 (19 C.F.R. 177). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle Enclosure
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