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H88360 H8 Ruling Active

The tariff classification of dress from Macau.

Issued March 26, 2002 by U.S. Customs and Border Protection.

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H8 H88360 (March 26, 2002)

Tariff classification

HTS codes: 6204.42.3050

Headings: 6204

Product description

Style 94E1798 is a woman’s dress constructed from 97 percent cotton and 3 percent spandex woven fabric with a sash-like belt constructed from 100 percent silk woven fabric. The dress is sleeveless and features a round neckline; a partial front opening secured by a zipper; a dropped waist and four belt loops. The belt is approximately 7 ¾ inches wide and 71 inches long. The dress and belt are considered to be composite goods for tariff classification purposes.

CBP rationale

The applicable subheading for style 94E1789 will be 6204.42.3050, 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 H88360 March 26, 2002 CLA-2-62:RR:NC:N3:360 H88360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Troy Myers Limited Distribution Services Seven Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of dress from Macau. Dear Mr. Myers: In your letter dated February 27, 2002, you requested a tariff classification ruling on behalf of Express LLC DBA Womanco, Inc. The sample submitted with your request will be returned to you under separate cover. Style 94E1798 is a woman’s dress constructed from 97 percent cotton and 3 percent spandex woven fabric with a sash-like belt constructed from 100 percent silk woven fabric. The dress is sleeveless and features a round neckline; a partial front opening secured by a zipper; a dropped waist and four belt loops. The belt is approximately 7 ¾ inches wide and 71 inches long. The dress and belt are considered to be composite goods for tariff classification purposes. The applicable subheading for style 94E1789 will be 6204.42.3050, 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 rate of duty will be 9.2 percent ad valorem. Style 94E1789 falls within textile category designation 336. Based upon international textile trade agreements products of Macau are currently subject to quota restraints and the requirement 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 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 646-733-3051. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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