D86019 D8 Ruling Active

The tariff classification of a woman's dress from India

Issued December 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3030

Headings: 6204

Product description

Style 92320DJ is a woman's dress constructed from 100 percent cotton woven denim fabric. The sleeveless dress features a round neckline, a back vent, a pleated bodice, a back zipper closure and an all over embroidered design.

CBP rationale

The applicable subheading for style 92320DJ will be 6204.42.3030, 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: with two or more colors in the warp and/or the filling: women's.

Full text

NY D86019 December 28, 1998 CLA-2-62:RR:NC:TA:360 D86019 CATEGORY: Classification TARIFF NO.: 6204.42.3030 Mr. John Nourjanian Armen Cargo Services Inc. 150-36 182nd Street Springfield Gardens, NY 11413 RE: The tariff classification of a woman's dress from India Dear Mr. Nourijanian: In your letter dated December 17, 1998, you requested a classification ruling on behalf of New Directions Sport Inc. The sample submitted with your request will be returned to you under separate cover. Style 92320DJ is a woman's dress constructed from 100 percent cotton woven denim fabric. The sleeveless dress features a round neckline, a back vent, a pleated bodice, a back zipper closure and an all over embroidered design. The applicable subheading for style 92320DJ will be 6204.42.3030, 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: with two or more colors in the warp and/or the filling: women's. The duty rate will be 10.9 percent ad valorem. Effective January 1, 1999, the duty rate will be 10.5 percent ad valorem. Style 92320DJ 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

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