The tariff classification of a woman’s dress and jacket from Oman
Issued June 2, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.44.4010, 6204.39.3010
Headings: 6204
Product description
Style 514 consists of a dress and jacket each constructed from 75 percent rayon and 25 percent polyester woven fabric. The dress features a shaped front neckline, one-inch wide shoulder straps, a front kick pleat and a back zipper closure. The shoulder straps and the front and back top edge are trimmed with satin. The bolero-style jacket features long sheer sleeves with satin trim buttoned cuffs, shoulder pads and a satin trim collar.
CBP rationale
The applicable subheading for the dress will be 6204.44.4010, 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 artificial fibers: other: other: women’s. The applicable subheading for the jacket will be 6204.39.3010, 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): suit-type jackets and blazers: of other textile materials: of artificial fibers: other: women’s.
Full text
NY F87188 June 2, 2000 CLA-2-62:RR:NC:360 F87188 CATEGORY: Classification TARIFF NO.: 6204.39.3010; 6204.44.4010 Ms. Gayle E. Williams/D/733IMP Sears Roebuck and Co. 3333 Beverly Road, BC-173AA Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s dress and jacket from Oman Dear Ms. Williams: In your letter dated May 10, 2000, you requested a classification ruling. The sample submitted with your request will be returned to you under separate cover. Style 514 consists of a dress and jacket each constructed from 75 percent rayon and 25 percent polyester woven fabric. The dress features a shaped front neckline, one-inch wide shoulder straps, a front kick pleat and a back zipper closure. The shoulder straps and the front and back top edge are trimmed with satin. The bolero-style jacket features long sheer sleeves with satin trim buttoned cuffs, shoulder pads and a satin trim collar. The applicable subheading for the dress will be 6204.44.4010, 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 artificial fibers: other: other: women’s. The duty rate will be 16.4 percent ad valorem. The applicable subheading for the jacket will be 6204.39.3010, 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): suit-type jackets and blazers: of other textile materials: of artificial fibers: other: women’s. the duty rate will be 28 percent ad valorem. The dress falls within textile category designation 636 and the jacket falls within textile category designation 635. Based upon international textile trade agreements products of Oman are currently not subject to quota restraints but are subject to 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.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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