E87567 E8 Ruling Active

The tariff classification of a woman’s dress from China

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

Tariff classification

HTS codes: 6204.42.3050

Headings: 6204

Product description

Style 668050 is a woman’s dress constructed from 62 percent cotton, 33 percent polyester and 5 percent spandex woven fabric. The dress features ¾ length sleeves with button cuffs, a collar, two chest pockets and a full front opening secured by eleven buttons. The dress extends from the shoulders to just below the knee.

CBP rationale

The applicable subheading for style 668050 will be 6204.42.03050, 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 E87567 October 13, 1999 CLA-2-62:RR:NC:360 E87567 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Mitchel R. Scher Vandegrift Forwarding Company, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a woman’s dress from China Dear Mr. Scher: In your letter dated September 13, 1999, you requested a classification ruling on behalf of Hennes & Mauritz. The sample submitted with your request will be returned to you under separate cover. Style 668050 is a woman’s dress constructed from 62 percent cotton, 33 percent polyester and 5 percent spandex woven fabric. The dress features ¾ length sleeves with button cuffs, a collar, two chest pockets and a full front opening secured by eleven buttons. The dress extends from the shoulders to just below the knee. The applicable subheading for style 668050 will be 6204.42.03050, 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 668050 falls within textile category designation 336. Based upon international textile trade agreements products of China 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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