I84994 I8 Ruling Active

The tariff classification of a woman’s knit dress from Vietnam

Issued August 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

As requested, your sample is being returned to you. Your sample, style 114-4137, is a woman’s dress constructed from 100% cotton knitted fabric. The garment features a round neckline, short hemmed sleeves, two patch pockets below the waist, and a hemmed bottom.

CBP rationale

The applicable subheading for the dress will be 6104.42.0010, 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), knitted or crocheted: dresses: of cotton: women’s.

Full text

NY I84994 August 22, 2002 CLA-2-61:RR:NC:TA:359 I84994 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a woman’s knit dress from Vietnam Dear Ms. Hubbard: In your letter dated August 8, 2002, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 114-4137, is a woman’s dress constructed from 100% cotton knitted fabric. The garment features a round neckline, short hemmed sleeves, two patch pockets below the waist, and a hemmed bottom. The applicable subheading for the dress will be 6104.42.0010, 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), knitted or crocheted: dresses: of cotton: women’s. The duty rate will be 11.6% ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements this product from Vietnam is not subject to quota and the requirement of a visa. 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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