G81403 G8 Ruling Active

The tariff classification of women’s dresses from China

Issued October 5, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.49.5060

Headings: 6204

Product description

The submitted samples are women’s dresses constructed from 55 percent linen and 45 percent rayon woven fabric. Style WS518187 is sleeveless and features a scooped neckline and two side patch pockets. Style WS518188B is sleeveless and features a scooped neckline with a partial opening secured by a button and loop closure, side vents and two patch pockets below the waist.

CBP rationale

The applicable subheading for both dresses will be 6204.49.5060, 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 other textile materials: other: other: other.

Full text

NY G81403 October 5, 2000 CLA-2-62:RR:NC:TA 360 G81403 CATEGORY: Classification TARIFF NO.: 6204.49.5060 Mr. Johnny Lee BJ Customs Brokerage Co. Inc. P.O. Box 91034 Los Angeles, CA 90009-1034 RE: The tariff classification of women’s dresses from China Dear Mr. Lee: In your letter dated August 31, 2000, you requested a classification ruling on behalf of Tarrant Apparel Group. The samples submitted with your request will be returned to you under separate cover. The submitted samples are women’s dresses constructed from 55 percent linen and 45 percent rayon woven fabric. Style WS518187 is sleeveless and features a scooped neckline and two side patch pockets. Style WS518188B is sleeveless and features a scooped neckline with a partial opening secured by a button and loop closure, side vents and two patch pockets below the waist. The applicable subheading for both dresses will be 6204.49.5060, 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 other textile materials: other: other: other. The duty rate will be 7.1 percent ad valorem. Both styles fall within textile category designation 836. 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.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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