The tariff classification of a woman's dress and blouse from China.
Issued August 18, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010, 6106.20.2010
Product description
Style number 084-7968/084-7978/084-7970 is a woman's sleeveless dress constructed from 100% polyester, lace, knit fabric with a 100% polyester, woven lining. The dress extends from the shoulder to the knee area and features the following: a round neckline; a partial side zipper extending from the armhole to the hip area with a hook and eye closure; and a hemmed bottom. Style number 082-7718/082-7719 is a woman's sleeveless blouse constructed from 100% polyester, lace, knit fabric with a 100% polyester, woven lining. The blouse features a round neckline and a partial back opening with a one button closure. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of synthetic fibers: other.
Full text
NY B87700 August 18, 1997 CLA-2-61:RR:NC:TA:359 B87700 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6106.20.2010 Ms. Kathy Redey Eddie Bauer, Inc. P.O. Box 97000 Redmond, WA 98073-9700 RE: The tariff classification of a woman's dress and blouse from China. Dear Ms. Redey: In your letter dated July 15, 1997, you requested a tariff classification ruling. Style number 084-7968/084-7978/084-7970 is a woman's sleeveless dress constructed from 100% polyester, lace, knit fabric with a 100% polyester, woven lining. The dress extends from the shoulder to the knee area and features the following: a round neckline; a partial side zipper extending from the armhole to the hip area with a hook and eye closure; and a hemmed bottom. Style number 082-7718/082-7719 is a woman's sleeveless blouse constructed from 100% polyester, lace, knit fabric with a 100% polyester, woven lining. The blouse features a round neckline and a partial back opening with a one button closure. Your samples are being returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of synthetic fibers: other. The duty rate will be 16.7% ad valorem. The applicable HTS subheading for the blouse will be 6106.20.2010, which provides for women's blouses, knitted: of man-made fibers: other. The duty rate will be 33.8% ad valorem. The dress falls within textile category designation 636. The blouse falls in category 639. Based upon international textile trade agreements products of China 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 Section 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 Crawl at 212-466-5852. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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