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The tariff classification of two women’s knitted cotton dresses from Taiwan
Issued December 11, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D84548 (December 11, 1998)
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
The submitted sample, Style 9160, is a woman’s sleeveless dress which is constructed of 60% cotton, 40% polyester drop needle knit fabric. The garment, which extends from the shoulders to the calf area, features a round neckline, a partial three button front opening, elasticized edging around the neckline and armholes, and a hemmed bottom. The second sample, Style 2213, is a woman’s dress which is constructed of 100% cotton knit jersey fabric. The garment, which you refer to as a lounger, has a v-neckline, short hemmed sleeves, and a hemmed bottom with side slits.
CBP rationale
The applicable subheading for Styles 9160 and 2213 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses: knitted or crocheted: of cotton: women’s.
Full text
PD D84548 December 11, 1998 CLA-2-61:CO:CH:DGD:IO5 D84548 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. William A. Vollmerhausen Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of two women’s knitted cotton dresses from Taiwan Dear Mr. Vollmerhausen: In your letter, dated November 12, 1998, you requested a tariff classification ruling. The submitted sample, Style 9160, is a woman’s sleeveless dress which is constructed of 60% cotton, 40% polyester drop needle knit fabric. The garment, which extends from the shoulders to the calf area, features a round neckline, a partial three button front opening, elasticized edging around the neckline and armholes, and a hemmed bottom. The second sample, Style 2213, is a woman’s dress which is constructed of 100% cotton knit jersey fabric. The garment, which you refer to as a lounger, has a v-neckline, short hemmed sleeves, and a hemmed bottom with side slits. The applicable subheading for Styles 9160 and 2213 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses: knitted or crocheted: of cotton: women’s. The rate of duty will be 11.9%. The dresses fall within textile category designation 336. Based upon international textile trade agreements, products of Taiwan are subject to quota 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. Sincerely, Larry Shirk Acting Port Director Chicago, Illinois
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