The tariff classification of a women's two-piece dress set
Issued July 21, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.44.4010, 6204.39.3010
Headings: 6204
Product description
The dress set is composed of a dress and a short jacket.
CBP rationale
The applicable subheading for the women's woven dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Dresses: Of artificial fibers: Other: Other: women's. The applicable subheading for the women's bolero style jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States(HTS), which provides for Women's or girl's suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Suit-type jackets and blazers: Of other textile materials: Of artificial fibers: Other: Women's.
Full text
PD B86163 July 21, 1997 CLA-2-62:I26 B86163 CATEGORY: Classification TARIFF NO.: 6204.44.4010 & 6204.39.3010 Kathleen Smith-Ramirez Import Manager Dalil Fashions, Inc. 1400 Broadway, Suite 2800 New York, New York 10018 Re: The tariff classification of a women's two-piece dress set Dear Ms. Smith-Ramirez: In your letter dated May 30, 1997, you requested a tariff classification ruling on behalf Dalil Fashions, Inc.. The sample submitted is a women's two-piece dress set, style #70741, in a size 7/8. The dress set is composed of a dress and a short jacket. You stated that the dress set will be shipped separately, but will be sold as one unit. The dress is made of a 65% rayon/35% polyester woven crepe fabric. The garment features a scoop neckline, a partial frontal opening with thirteen flower shaped buttons for closure, appropriately sized armholes and sewn in ties of the same fabric on the back at the waist area. The jacket is made of the same fabric as the dress, 65% Rayon/35% polyester woven crepe fabric. This upper body garment features no collar, a full frontal opening with no closure, and short sleeves. The jacket has on panel in the back and two panels on each of the front sides, for a total of five panels. The jacket has bolero styling with lace trim on the front edge of the garment, including small rosettes. The two-piece dress set does not conform to the definition of an ensemble, because the two pieces are not going to be imported together. The applicable subheading for the women's woven dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girl's suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Dresses: Of artificial fibers: Other: Other: women's. The rate of duty will be 16.7 % ad valorem. The dress falls within textile category designation 636. The applicable subheading for the women's bolero style jacket will be 6204.39.3010, Harmonized Tariff Schedule of the United States(HTS), which provides for Women's or girl's suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Suit-type jackets and blazers: Of other textile materials: Of artificial fibers: Other: Women's... The rate of duty will be 28.1% ad valorem. The jacket falls within textile category designation 635. Based upon international textile trade agreements, products of Phillippines 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, Leticia Moran Port Director Laredo, Texas
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