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 women’s dresses from Nepal
Issued August 31, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E85742 (August 31, 1999)
Tariff classification
HTS codes: 6204.43.4030, 6204.42.3050
Headings: 6204
Product description
Style 3002, which you describe as a caftan, is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features short sleeves, a V-neckline, side seam pockets and a shirttail bottom. The dress extends from the shoulders to mid-calf. Style 31464, which you also describe as a caftan, is a woman’s dress constructed from 100 percent polyester woven fabric. The dress is rectangular in shape and features a V-neckline, short sleeves, side seam pockets and a shirttail bottom. The dress extends from the shoulders to the ankle.
CBP rationale
The applicable subheading for style 3002 will be 6204.42.3050, 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: other; women’s. The applicable subheading for style 31464 will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s.
Full text
NY E85742 August 31, 1999 CLA-2-62:RR:NC:360 E85742 CATEGORY: Classification TARIFF NO.: 6204.42.3050; 6204.43.4030 Mr. Michael J. Mercer Corbett International, Inc. Cargo Service Building 80 J.F.K. International Airport Jamaica, NY 11430 RE: The tariff classification of women’s dresses from Nepal Dear Mr. Mercer: In your letter dated August 10, 1999, you requested a classification ruling on behalf of Sitasons International Inc. The samples submitted with your request will be returned to you under separate cover. Style 3002, which you describe as a caftan, is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features short sleeves, a V-neckline, side seam pockets and a shirttail bottom. The dress extends from the shoulders to mid-calf. Style 31464, which you also describe as a caftan, is a woman’s dress constructed from 100 percent polyester woven fabric. The dress is rectangular in shape and features a V-neckline, short sleeves, side seam pockets and a shirttail bottom. The dress extends from the shoulders to the ankle. The applicable subheading for style 3002 will be 6204.42.3050, 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: other; women’s. The duty rate will be 10.5 percent ad valorem. The applicable subheading for style 31464 will be 6204.43.4030, 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 synthetic fibers: other: other: other: women’s. the duty rate will be 16.5 percent ad valorem. Style 3002 falls within textile category designation 336 and style 31464 falls within textile category designation 636. Based upon international textile trade agreements products of Nepal are subject to quota restraints and a visa requirement. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7080. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s garments from South Korea
The tariff classification of a woman’s dress from Vietnam
The tariff classification of women’s garments from Turkey
The tariff classification of a woman’s dress from China
The tariff classification of a woman’s dress from India
The tariff classification of a woman’s dress from China
The tariff classification of men’s and women’s garments from China
The tariff classification of a costume from China, Taiwan, India and Vietnam
The tariff classification of two women’s dresses from China
The tariff classification of a woman’s dress from India
Follow E85742
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.