E85904 E8 Ruling Active

The tariff classification of a woman’s dress from India

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

Tariff classification

HTS codes: 6204.42.3050

Headings: 6204

Product description

The submitted sample, style 01282, is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features a shaped neckline, ¾ inch wide shoulder straps, an empire waist, a back zipper closure and a self-fabric tie belt. The dress also has a 3 ½ inch wide eyelet trim at the bottom.

CBP rationale

The applicable subheading for style 01282 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.

Full text

NY E85904 September 13, 1999 CLA-2-62:RR:NC:360 E85904 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Aliza Librach Delia’s 435 Hudson Street New York, NY 10014 RE: The tariff classification of a woman’s dress from India Dear Ms. Librach: In your letter dated August 11, 1999, you requested a classification ruling. The submitted sample, style 01282, is a woman’s dress constructed from 100 percent cotton woven fabric. The dress features a shaped neckline, ¾ inch wide shoulder straps, an empire waist, a back zipper closure and a self-fabric tie belt. The dress also has a 3 ½ inch wide eyelet trim at the bottom. The applicable subheading for style 01282 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. Style 01282 falls within textile category designation 336. Based upon international textile trade agreements products of India 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

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