The tariff classification of women's garments from India
Issued January 22, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3030, 6204.44.4010, 1997, 1998
Product description
The first submitted sample, style 591-52, is a woman's 100% cotton woven tank style dress. The dress is sleeveless with crocheted shoulder straps. The second and third submitted samples, styles 607-67 and 631-23, are women's 100% rayon woven slip dresses. The dresses reach the vicinity of mid-thigh and have spaghetti straps. The fourth submitted sample, style 736-81, is a woman's 100% rayon woven dress. The dress is sleeveless, reaches the ankles, and also has spaghetti straps.
CBP rationale
The applicable subheading for styles 607-67, 631-23, and 736-81 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' dresses, of artificial fibers, other, women's. The applicable subheading for style 591-52 will be 6204.42.3030, HTS, which provides for Women's or girls' dresses, of cotton, other, with two or more colors in the warp and/or filling, women's.
Full text
PD C82921 January 22, 1998 CLA-2-62 SE:TC:D I09 C82921 CATEGORY: Classification TARIFF NUMBER: 6204.44.4010, 6204.42.3030 Anil Garg Incarnation Inc./Hokus Pokus 263 W 38th Street New York NY 10018 RE: The tariff classification of women's garments from India Dear Mr. Garg: In your letter dated December 19, 1997, you requested a classification ruling. The first submitted sample, style 591-52, is a woman's 100% cotton woven tank style dress. The dress is sleeveless with crocheted shoulder straps. The second and third submitted samples, styles 607-67 and 631-23, are women's 100% rayon woven slip dresses. The dresses reach the vicinity of mid-thigh and have spaghetti straps. The fourth submitted sample, style 736-81, is a woman's 100% rayon woven dress. The dress is sleeveless, reaches the ankles, and also has spaghetti straps. The applicable subheading for styles 607-67, 631-23, and 736-81 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' dresses, of artificial fibers, other, women's. The duty rate will be 16.6%. The applicable subheading for style 591-52 will be 6204.42.3030, HTS, which provides for Women's or girls' dresses, of cotton, other, with two or more colors in the warp and/or filling, women's. The duty rate will be 10.9%. Styles 607-67, 631-23, and 736-81 fall within textile category designation 636. Style 591-52 falls within textile category designation 336. Based upon international textile trade agreements, products of India are subject to quota and the requirements of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Artis M. Morgan, Jr. Port Director Seattle By: Nancy K. Johnson Supervisory Import Specialist
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