A87323 A8 Ruling Active

The tariff classification of a woman's dress from India.

Issued October 2, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

The tariff classification of a woman's dress from India.

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 dresses, knitted: of cotton.

Full text

NY A87323 October 02, 1996 CLA-2-61:RR:NC:3:359 A87323 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. William F. Sullivan MSAS Customs Logistics, Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's dress from India. Dear Mr. Sullivan: In your letter dated August 5, 1996 and additional information submitted on August 30, 1996, on behalf of Newport News, Inc., you requested a tariff classification ruling. Your sample is being returned as requested. Style number S97-02-069 is a woman's one piece, dropwaist dress constructed from knit(top portion) and woven fabric(lower portion). The knit portion of the garment is made with 100% cotton, jersey knit fabric. The lower portion of the garment is made with 100% rayon, woven fabric. The dress features a round neckline; short, hemmed sleeves; and a hemmed bottom. A decorative, woven square applique is sewn on the front chest. You submitted the following information with your letter: KNIT WOVEN Style S97-02-069 Surface Area 45% 55% Weight 275 gm 226.8gms Value $1.95 $1.45 The essential character of the dress is imparted by the knit fabric, Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI), 3(b), noted. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of cotton. The duty rate will be 12.1% ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements products of India are subject to quota restraints and the requirement of 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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