10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s dress from Taiwan.
Issued February 5, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D86392 (February 5, 1999)
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
The submitted sample, style number AV991, is a woman’s long dress constructed from 100% polyester, knit fabric. The garment extends from the shoulder to the ankle area and features the following: a round neckline; long hemmed sleeves; a partial front zipper opening; a kangaroo front pocket; two side slits; and a curved, hemmed bottom. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses: other.
Full text
NY D86392 February 5, 1999 CLA-2-61:RR:NC:TA:359 D86392 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Teresa A. Raffa AMC 1440 Broadway New York, NY 10018 RE: The tariff classification of a woman’s dress from Taiwan. Dear Ms. Raffa: In your letter dated January 5, 1999 you requested a tariff classification ruling. The submitted sample, style number AV991, is a woman’s long dress constructed from 100% polyester, knit fabric. The garment extends from the shoulder to the ankle area and features the following: a round neckline; long hemmed sleeves; a partial front zipper opening; a kangaroo front pocket; two side slits; and a curved, hemmed bottom. Your sample is being returned as requested. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses: other. The duty rate will be 16.5% ad valorem. The dress falls within textile category designation 636. 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 Section 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 Mike Crowley at 212-637-7077. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s dresses from China
The tariff classification of a women’s cover-up from Indonesia
The tariff classification of a women’s dress from Malaysia
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of costumes from China, Taiwan, India and Vietnam
The tariff classification of a women’s dress from China
The tariff classification of men’s and women’s garments from China
The tariff classification of a woman’s knit sequin dress from China
The tariff classification of a woman’s dress and shorts from China
Follow D86392
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.