The tariff classification of a woman?s 95% cotton and 5% spandex knit dress from Macau.
Issued January 26, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
It is a woman?s 95% cotton and 5% spandex knit dress. The dress is sleeveless with a boat neck. It is a straight dress with a contrasting insert on either side with piping to emphasize the insert. The fabric is such that it will fit snugly on the body. As you have requested, the sample garment is being returned.
CBP rationale
The applicable subheading for the dress will be 6104.42.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for women?s or girls? suits, .
Full text
PD D85793 January 26, 1999 CLA-2-61:NEW: TCB I: I19 D85793 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. John Imbrogulio Nordstrom, Inc. A/P, Import Office 1617 Sixth Ave. Suite 1000 Seattle, WA 98101-1742 RE: The tariff classification of a woman?s 95% cotton and 5% spandex knit dress from Macau. Dear Mr. Imbrogulio: In your letter dated December 28, 1998 you requested a tariff classification ruling. A sample was submitted. It is a woman?s 95% cotton and 5% spandex knit dress. The dress is sleeveless with a boat neck. It is a straight dress with a contrasting insert on either side with piping to emphasize the insert. The fabric is such that it will fit snugly on the body. As you have requested, the sample garment is being returned. The applicable subheading for the dress will be 6104.42.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for women?s or girls? suits, . . . dresses, . . . breeches and shorts (other than swimwear), knitted or crocheted, dresses, of cotton, women?s. The rate of duty will be 11.8 percent ad valorem. The dress falls within textile category designation 336. As products of Macau, this merchandise is currently subject to visa requirements and quota restrictions based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Kathleen M. Haage Area Director New York/Newark Area COMMENT1
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