The tariff classification of a woman's dress from Taiwan.
Issued April 23, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
The submitted sample, style 9941, is a woman's knit dress of 62% polyester, 33% cotton, 5% spandex. The dress is sleeveless, reaches the vicinity of the ankles, and features a round neckline in the front and the back, shoulder straps one-half inch wide, and a side slit at the bottom.
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 C86456 April 23, 1998 CLA-2-61:RR:NC:TA:359 C86456 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Michele R. Markowitz Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of a woman's dress from Taiwan. Dear Ms. Markowitz: This is a replacement letter for classification ruling letter, PD C85109 (issued March 20, 1998) regarding a correction to Style number 98-2065-5(52)I. The correct Style number is 9941. In your letter dated March 3, 1998, on behalf of Lane Bryant, you requested a tariff classification ruling. The submitted sample, style 9941, is a woman's knit dress of 62% polyester, 33% cotton, 5% spandex. The dress is sleeveless, reaches the vicinity of the ankles, and features a round neckline in the front and the back, shoulder straps one-half inch wide, and a side slit at the bottom. 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 16.6% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Taiwan are subject to quota restraints 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. 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
Ruling history
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