D84204 D8 Ruling Active

The tariff classification of a woman's dress from India

Issued November 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3050

Headings: 6204

Product description

Style 01202 is a woman's dress constructed from a 100 percent cotton voile shell and a 100 percent cotton cambric lining. The sleeveless, pullover dress features a round neckline, a high rise drawstring waist and a straight hemmed bottom. The drawstring and capping around the arm openings are of a contrasting color.

CBP rationale

The applicable subheading for style 01202 will be 6204.42.3050, 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 cotton: other: other: other: women's.

Full text

NY D84204 November 13, 1998 CLA-2-62:RR:NC:TA:360 D84204 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Amy Sperber Delia's 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman's dress from India Dear Ms. Sperber: In your letter dated October 28, 1998, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 01202 is a woman's dress constructed from a 100 percent cotton voile shell and a 100 percent cotton cambric lining. The sleeveless, pullover dress features a round neckline, a high rise drawstring waist and a straight hemmed bottom. The drawstring and capping around the arm openings are of a contrasting color. The applicable subheading for style 01202 will be 6204.42.3050, 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 cotton: other: other: other: women's. The duty rate will be 10.9 percent ad valorem. Style 01202 falls within textile category designation 336. Based upon international textile trade agreements products of India 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →