D84522 D8 Ruling Active

The tariff classification of women's dresses from Korea

Issued December 1, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.49.5060

Headings: 6204

Product description

The tariff classification of women's dresses from Korea

CBP rationale

The applicable subheading for both dresses will be 6204.90.5060, 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 other textile materials: other: other: other.

Full text

NY D84522 December 1, 1998 CLA-2-62:RR:NC:TA:360 D84522 CATEGORY: Classification TARIFF NO.: 6204.49.5060 Ms. Marilyn Vickers Chadwick's of Boston 35 United Drive W. Bridgewater, MA 02379-1026 RE: The tariff classification of women's dresses from Korea Dear Ms. Vickers: In your letter dated November 17, 1998, you requested a classification ruling. Style CR20 consists of two dresses, each constructed from 55 percent linen and 45 percent rayon woven fabric. One dress is sleeveless and features a round neckline, a back zipper closure, a full lining and a back vent. The second dress features long sleeves with button cuffs, a collar, shoulder pads, side vents and a full front opening secured by eight buttons. Both garments extend from the shoulder to just above the knee. The applicable subheading for both dresses will be 6204.90.5060, 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 other textile materials: other: other: other. The duty rate will be 7.3 percent ad valorem. Both dresses fall within textile category designation 836. Based upon international textile trade agreements products of Korea 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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