The tariff classification of women's dresses from China
Issued November 12, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
Product description
Style 98-DR-100A consists of two dresses attached at the shoulder seams and are constructed from 100 percent polyester woven fabric. The outer dress features short sleeves, a mandarin collar, a keyhole opening at the neck, side slits and a full front opening secured by eight buttons. The garment extends to just above the ankles. The under dress features a scoop neckline, 1/4 inch wide shoulder straps and is slightly longer in length than the outer dress. The dresses can be separated without damage to either garment.
CBP rationale
The applicable subheading for both dresses will be 6204.43.4030, 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 synthetic fibers: other: other: other: women's.
Full text
NY D83937 November 12, 1998 CLA-2-62:RR:NC:TA:360 D83937 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Judy C. Han Neville, Peterson & Williams 80 Broad Street New York, NY 10004 RE: The tariff classification of women's dresses from China Dear Ms. Han: In your letter dated October 22, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 98-DR-100A consists of two dresses attached at the shoulder seams and are constructed from 100 percent polyester woven fabric. The outer dress features short sleeves, a mandarin collar, a keyhole opening at the neck, side slits and a full front opening secured by eight buttons. The garment extends to just above the ankles. The under dress features a scoop neckline, 1/4 inch wide shoulder straps and is slightly longer in length than the outer dress. The dresses can be separated without damage to either garment. The applicable subheading for both dresses will be 6204.43.4030, 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 synthetic fibers: other: other: other: women's. The duty rate will be 16.6 percent ad valorem. Both dresses fall within textile category designation 636. 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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