The tariff classification of a woman's dress from China
Issued October 7, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3050
Headings: 6204
Product description
Style 221-3034 is a dress constructed from 100 percent cotton woven twill fabric. The dress features a scoop neckline, one inch wide shoulder straps, a partial front opening secured by a five snap closure and two patch pockets below the waist. The garment provides sufficient coverage to be worn without another outerwear garment.
CBP rationale
The applicable subheading for style 221-3034 will be 6204.42.3050, 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 cotton: other:other: other: women's.
Full text
NY B89610 October 7, 1997 CLA-2-62:RR:NC:TA:360 B89610 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Jonice Gaidar J.P. Penney Purchasing Corporation P.O. Box 10001 Plano, TX 75301-0001 RE: The tariff classification of a woman's dress from China Dear Ms. Gaidar: In your letter dated September 12, 1997, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 221-3034 is a dress constructed from 100 percent cotton woven twill fabric. The dress features a scoop neckline, one inch wide shoulder straps, a partial front opening secured by a five snap closure and two patch pockets below the waist. The garment provides sufficient coverage to be worn without another outerwear garment. The applicable subheading for style 221-3034 will be 6204.42.3050, 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 cotton: other:other: other: women's. The duty rate will be 11.3 percent ad valorem. Style 221-3034 falls within textile category designation 336. Based upon international textile trade agreements products of China 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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