The tariff classification of a woman's dress and slip from India
Issued September 26, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.44.4010, 6208.11.0000
Product description
Style 62581 consists of two pieces constructed from 100 percent rayon woven fabric. The dress features short sleeves, a collar, lapels, two patch pockets below the waist and a full front opening secured by six buttons. The slip features 3/4 inch wide shoulder straps and a semi-flare body. The garments are attached at the shoulder seams, but can be separated without damage to either garment.
CBP rationale
The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's.
Full text
NY B89295 September 26, 1997 CLA-2-62:RR:NC:TA:360 B89295 CATEGORY: Classification TARIFF NO.: 6204.44.4010; 6208.11.0000 Miss Erika 333 North Street Teterboro, NJ 07608 RE: The tariff classification of a woman's dress and slip from India Dear Sir/Madam: In your letter received in this office on September 4, 1997, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 62581 consists of two pieces constructed from 100 percent rayon woven fabric. The dress features short sleeves, a collar, lapels, two patch pockets below the waist and a full front opening secured by six buttons. The slip features 3/4 inch wide shoulder straps and a semi-flare body. The garments are attached at the shoulder seams, but can be separated without damage to either garment. The applicable subheading for the dress will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's. The duty rate will be 16.7 percent ad valorem. Thee applicable subheading for the slip will be 6208.11.0000, Harmonized Tariff Schedule of the United States (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 duty rate will be 16.4 percent ad valorem. 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 India 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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