B89248 B8 Ruling Active

The tariff classification of a woman's dress from Pakistan

Issued September 26, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.43.4030

Headings: 6204

Product description

Style 276 is a dress constructed from 100 percent polyester woven fabric. The pullover dress features short sleeves, a v-neckline, a partial front opening secured by three satin covered buttons and a shirttail bottom.

CBP rationale

The applicable subheading for style 276 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: other: women's.

Full text

NY B89248 September 26, 1997 CLA-2-62:RR:NC:TA:360 B89248 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Nalini Patel P.A.C. Imports, Inc. 18 West 30th Street New York, NY 10001 RE: The tariff classification of a woman's dress from Pakistan Dear Ms. Patel: In your letter dated September 3, 1997, you requested a classification ruling. Style 276 is a dress constructed from 100 percent polyester woven fabric. The pullover dress features short sleeves, a v-neckline, a partial front opening secured by three satin covered buttons and a shirttail bottom. The applicable subheading for style 276 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: other: women's. The duty rate will be 16.7 percent ad valorem. Style 276 falls within textile category designation 636. Based upon international textile trade agreements products of Pakistan 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, Robert B. Swierupski Director, National Commodity Specialist Division

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