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F84526 F8 Ruling Active

The classification of a women’s dress from Korea.

Issued April 4, 2000 by U.S. Customs and Border Protection.

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F8 F84526 (April 4, 2000)

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

Style number 05103138 is a women’s 100% cotton jersey knit dress. The dress extends from the neck to just above the ankles. It features a scoop neck with a satin trimmed placket with three satin covered buttons, long sleeves with satin trim at the cuffs, side vents, which extend from the knees to the bottom of the dress. The dress has a straight hemmed bottom. Your sample is returned as requested.

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 F84526 April 4, 2000 CLA-2-61-DD:C:D:I01 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Jennifer M. Horner Customs Compliance Specialist Talbots 175 Beal Street Hingham, MA 02043 RE: The classification of a women’s dress from Korea. Dear Ms. Horner: In your letter dated March 16, 2000, you requested a tariff classification ruling. Style number 05103138 is a women’s 100% cotton jersey knit dress. The dress extends from the neck to just above the ankles. It features a scoop neck with a satin trimmed placket with three satin covered buttons, long sleeves with satin trim at the cuffs, side vents, which extend from the knees to the bottom of the dress. The dress has a straight hemmed bottom. Your sample is returned as requested. 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. Based upon international textile trade agreements, products of Korea are subject to quota and the requirements of a visa. 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 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 on the Customs Web Site at WWW.CUSTOMS.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 this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. Sincerely, Larry D. Lewis Acting Port Director Boston, Massachusetts

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