The classification of garments from Taiwan.
Issued July 20, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
Style 01356 is composed of 85% polyester / 15% spandex finely knit fabric. The garment, a ladies dress, extends from the shoulders to the area of the ankles. It features shoulder straps and a V-neck.
CBP rationale
The applicable subheading for the garment is 6104.43.2010, Harmonized Tariff Schedule of the United States, which provides for women’s knit dresses of synthetic fibers.
Full text
PD F89408 July 20, 2000 CLA-2-61:S:S:N:I03:JS CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Rabia Tewari Delia’s 435 Hudson Street New York, New York Re: The classification of garments from Taiwan. Dear Ms. Tewari: In your letter of July 11, 2000, you requested a tariff classification ruling. Sample of style 01356 was submitted for classification. Style 01356 is composed of 85% polyester / 15% spandex finely knit fabric. The garment, a ladies dress, extends from the shoulders to the area of the ankles. It features shoulder straps and a V-neck. The applicable subheading for the garment is 6104.43.2010, Harmonized Tariff Schedule of the United States, which provides for women’s knit dresses of synthetic fibers. The rate of duty is 16.4%. The garment falls into textile category 636. As products of Taiwan, this merchandise is presently subject to visa requirements based on international trade agreements and subject to quota reporting. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 should be attached to the entry documents filed at the time this merchandise is imported. If documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Marjan Kollinger Acting Port Director Champlain, N.Y.
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