E84924 E8 Ruling Active

The tariff classification of a womens knit dress from Taiwan

Issued August 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1999, 6104.43.2010

Headings: 1999, 6104

Product description

The submitted sample, style 01260, is a womendress which is manufactured from 85% polyester 15% spandex knit pile fabric. The garment features narrow shoulder straps made from ribbon, ribbon trim at the empire waist and embroidery at the hem. As requested, your sample will be returned to you.

CBP rationale

The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for womensynthetic dresses.

Full text

PD E84924 August 13, 1999 CLA-2-61:S:AMW:N-3:I02 CATEGORY: Classification Ms. Abigail Mickeithwate Delia 435 Hudson Street New York, NY 10048 RE: The tariff classification of a womens knit dress from Taiwan Dear Ms. Mickeithwate: In your letter dated July 16, 1999, you requested a tariff classification ruling. The submitted sample, style 01260, is a womendress which is manufactured from 85% polyester 15% spandex knit pile fabric. The garment features narrow shoulder straps made from ribbon, ribbon trim at the empire waist and embroidery at the hem. As requested, your sample will be returned to you. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for womensynthetic dresses. The rate of duty will be 16.5%. 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 Part 177 of the Customs Regulations (19 C.F.R. 177). Sincerely, Allan J. Martocci Acting Port Director Philadelphia

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