The tariff classification of a woman’s dress from China
Issued October 24, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.49.9060
Headings: 6104
Product description
The submitted sample, style number S03-38-066, is a woman’s sleeveless dress that is constructed from 55% ramie, 45% cotton, openwork crocheted fabric with two inner linnings (100% nylon tricot knit and 75% nylon%/25% spandex knit). The dress extends from the shoulder to the calf area and features the following: two and one-half inch wide shoulder straps; a scoop neckline; and two side slits. The neckline, armholes, side slits, and the bottom have a scallop finish. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the dress will be 6104.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, crocheted: of other textile materials: other: other.
Full text
NY I87446 October 24, 2002 CLA-2-61:RR:NC:TA: 359 I87446 CATEGORY: Classification TARIFF NO.: 6104.49.9060 Ms. Cicki Wallertz Newport News, Inc. 711 Third Ave. New York, NY 10017 RE: The tariff classification of a woman’s dress from China Dear Ms. Wallertz: In your letter dated October 16, 2002, you requested a tariff classification ruling. The submitted sample, style number S03-38-066, is a woman’s sleeveless dress that is constructed from 55% ramie, 45% cotton, openwork crocheted fabric with two inner linnings (100% nylon tricot knit and 75% nylon%/25% spandex knit). The dress extends from the shoulder to the calf area and features the following: two and one-half inch wide shoulder straps; a scoop neckline; and two side slits. The neckline, armholes, side slits, and the bottom have a scallop finish. Your sample is being returned as requested. The applicable subheading for the dress will be 6104.49.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses, crocheted: of other textile materials: other: other. The duty rate will be 5.7% ad valorem. The dress falls within textile category designation 836. Based upon international textile trade agreements products of China are neither subject to quota nor 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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