B84143 B8 Ruling Active

The tariff classification of a women's woven man-made fiber dress and slip from China

Issued April 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.43.4030, 6208.11.0000

Headings: 6208, 6204

Product description

The item you submitted, Style No. 9013, will be returned as you requested. Style No. 9013 is comprised of two garments: a women's 100% polyester chiffon woven dress and a 100% polyester woven slip. The full length dress is constructed from a solid color sheer fabric and features a full front opening secured with buttons in the right over left direction. The dress has hemmed long sleeves, a straight hemmed skirt, a "V" neckline and self fabric narrow ties sewn in at the side seams at the area of the waistline. The shoulder seams feature snapped fabric tabs through which the straps of the slip may be secured. The slip is full length, has adjustable shoulder straps, a rounded neckline and a hemmed bottom which is slightly shorter than the dress. The slip is designed to be worn as an undergarment.

CBP rationale

The applicable subheading for the dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Women's.

Full text

PD B84143 April 15, 1997 CLA-2-62:SF:I10:B84143 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6208.11.0000 Judy C. Han Neville, Peterson & Williams 80 Broad St., 34th Floor New York, NY 10004 RE: The tariff classification of a women's woven man-made fiber dress and slip from China Dear Ms. Han: In your letter dated April 8, 1997 you requested a tariff classification ruling on behalf of Transcorp Apparel Ltd. The item you submitted, Style No. 9013, will be returned as you requested. Style No. 9013 is comprised of two garments: a women's 100% polyester chiffon woven dress and a 100% polyester woven slip. The full length dress is constructed from a solid color sheer fabric and features a full front opening secured with buttons in the right over left direction. The dress has hemmed long sleeves, a straight hemmed skirt, a "V" neckline and self fabric narrow ties sewn in at the side seams at the area of the waistline. The shoulder seams feature snapped fabric tabs through which the straps of the slip may be secured. The slip is full length, has adjustable shoulder straps, a rounded neckline and a hemmed bottom which is slightly shorter than the dress. The slip is designed to be worn as an undergarment. You state that the dress and slip will be packed and put up for retail sale together as a set. The applicable subheading for the dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Women's. The rate of duty will be 16.7%. The subheading for the slip will be 6208.11.0000, HTS, which provides for Women's or girls' singlets, and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles: Slips and petticoats: Of man-made fibers. The rate of duty will be 16.4%. The dress falls within textile category designation 636 and the slip falls within textile category designation 652. Based upon international textile trade agreements, products of China are subject to quota 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. Sincerely, ALICE M. RIGDON Port Director San Francisco

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