The tariff classification of a woman's dress from China
Issued August 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3050
Headings: 6204
Product description
Style S03-75-229 is a woman’s dress constructed from 70 percent cotton and 30 percent nylon woven fabric. Although you refer to this garment as a shirt, it extends from the shoulders to the knees and provides sufficient coverage to be worn alone as a dress. The dress features short sleeves with tabs, a collar, two chest pockets with buttoned flaps, two belt loops, a self-fabric belt and a full front opening secured by nine buttons.
CBP rationale
The applicable subheading for style S03-75-229 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.
Full text
NY I84807 August 22, 2002 CLA-2-62:RR:NC:N3:360 I84807 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Cicki Wallertz Newport News, Inc. 711 Third Avenue New York, NY 10017 RE: The tariff classification of a woman's dress from China Dear Ms. Wallertz: In your letter dated July 30, 2002, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style S03-75-229 is a woman’s dress constructed from 70 percent cotton and 30 percent nylon woven fabric. Although you refer to this garment as a shirt, it extends from the shoulders to the knees and provides sufficient coverage to be worn alone as a dress. The dress features short sleeves with tabs, a collar, two chest pockets with buttoned flaps, two belt loops, a self-fabric belt and a full front opening secured by nine buttons. The applicable subheading for style S03-75-229 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. The rate of duty will be 9.2 percent ad valorem. Style S03-75-229 falls within textile category designation 336. Based upon international textile trade agreements products of China 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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