C81677 C8 Ruling Active

The tariff classification of a woman's dress from India

Issued November 18, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.44.4010

Headings: 6204

Product description

The submitted sample, style C1346, is a woman's 100% rayon woven dress. The dress is a pull-over garment with a V-neck and long hemmed sleeves. The dress has A-line styling with darts at the bustline. The bottom is hemmed. The sample will be returned as requested.

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, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's.

Full text

PD C81677 November 18, 1997 CLA-2-62:PD:C:I21 PD C81677 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Mr. William F. Sullivan MSAS Customs Logistics Inc. 248-06 Rockaway Blvd. Jamaica, NY 11422 RE: The tariff classification of a woman's dress from India Dear Mr. Sullivan: In your letter dated November 10, 1997, you requested a tariff classification ruling on behalf of Newport News, Inc. The submitted sample, style C1346, is a woman's 100% rayon woven dress. The dress is a pull-over garment with a V-neck and long hemmed sleeves. The dress has A-line styling with darts at the bustline. The bottom is hemmed. The sample will be returned as requested. 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, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): dresses: of artificial fibers: other: other: women's. The rate of duty will be 16.7 percent ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements, products of India are subject to quota 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 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. Sincerely, E. Julian Miller Port Director Charleston, SC

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