The tariff classification of a woman's dress from Sri Lanka
Issued July 14, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
Product description
Style 1400, which you describe as a robe, is a woman's casual, pullover dress that is commercially known as a caftan. The garment is constructed from 100 percent polyester satin woven fabric and is very loosefitting. The garment is rectangular in shape and covers the body from the shoulders, including the upper arms, to the instep of the foot. It features a v-neckline with a self fabric decoration at the bottom of the v.
CBP rationale
The applicable subheading for style 1400 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: other: women's.
Full text
NY B86983 July 14, 1997 CLA-2-62:RR:NC:TA:360 B86983 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Mr. John A. Terc May Merchandising Company May Department Stores International Inc. 615 Olive Street St. Louis, MO 63101 RE: The tariff classification of a woman's dress from Sri Lanka Dear Terc: In your letter dated June 30, 1997, you requested a classification ruling. Style 1400, which you describe as a robe, is a woman's casual, pullover dress that is commercially known as a caftan. The garment is constructed from 100 percent polyester satin woven fabric and is very loosefitting. The garment is rectangular in shape and covers the body from the shoulders, including the upper arms, to the instep of the foot. It features a v-neckline with a self fabric decoration at the bottom of the v. The applicable subheading for style 1400 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: other: women's. The duty rate will be 16.7 percent ad valorem. Style 1400 falls within textile category designation 636. Based upon international textile trade agreements products of Sri Lanka are subject to a visa requirement and quota restraints. 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 Patricia Schiazzano at (212) 466 - 5866. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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