B89973 B8 Ruling Active

The tariff classification of a woman's dress from Guatemala.

Issued October 27, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

Product description

Style number 2L365 is a woman's dress constructed from 50% cotton, 50% polyester, knit fabric (top portion) and 60% cotton, 40% polyester, woven fabric (bottom portion). The dress features a round neckline, short, hemmed sleeves, two front, patch pockets below the waist and a hemmed bottom. The dress extends from the shoulders to below the knees. Your sample is being returned as requested. The essential character is imparted by the top knit portion of the dress, Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI) Rule 3(b), noted.

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 B89973 October 27, 1997 CLA-2-61:RR:NC:TA:359 B89973 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Diana Horn Jantzen, Inc. P.O. Box 3001 Portland, OR 97208 RE: The tariff classification of a woman's dress from Guatemala. Dear Ms. Horn: In your letter dated September 26, 1997 you requested a tariff classification ruling. Style number 2L365 is a woman's dress constructed from 50% cotton, 50% polyester, knit fabric (top portion) and 60% cotton, 40% polyester, woven fabric (bottom portion). The dress features a round neckline, short, hemmed sleeves, two front, patch pockets below the waist and a hemmed bottom. The dress extends from the shoulders to below the knees. Your sample is being returned as requested. The essential character is imparted by the top knit portion of the dress, Harmonized Tariff Schedule of the United States(HTS), General Rules of Interpretation(GRI) Rule 3(b), noted. 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 dress falls within textile category designation 636. Based upon international textile trade agreements products of Guatemala are not subject to quota restraints nor 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 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 Mike Crowley at 212-466-5852. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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