The classification of a women’s dress from Hong Kong.
Issued April 27, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
Style number 5260-61 is a women’s 60% cotton, 40% polyester knit dress. It extends from the shoulders to just above the ankles. The dress features a V-neck, long hemmed sleeves, side slits from just above the knees to the hemmed bottom of the dress.
CBP rationale
The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses of cotton: Women’s.
Full text
PD D89905 April 27, 1999 CLA-2-61:DD:C:D:I01 D89905 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. William A. Vollmerhausen Customs Compliance Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The classification of a women’s dress from Hong Kong. Dear Mr. Vollmerhausen: In your letter dated March 26, 1999, you requested a tariff classification ruling. Style number 5260-61 is a women’s 60% cotton, 40% polyester knit dress. It extends from the shoulders to just above the ankles. The dress features a V-neck, long hemmed sleeves, side slits from just above the knees to the hemmed bottom of the dress. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 a product of Hong Kong this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota restraints applicable to the subject merchandise may be affected since part categories are subject to frequent 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 this ruling should be attached to the entry documents 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, Victor G. Weeren Port Director Boston, Massachusetts
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