I87573 I8 Ruling Active

The tariff classification of a woman’s dress from Indonesia

Issued November 15, 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 039-706477, is a woman’s sleeveless racer back dress constructed from 95% cotton, 5% spandex knit fabric. The garment features a U-shaped neckline, overlaid textile strips of fabric covering the side seams and a hemmed bottom with two four-inch side slits. The neckline and armholes are finished with knit capping. The garment extends from the shoulder to the thigh area.

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 I87573 November 15, 2002 CLA-2-61:RR:NC:TA:359 I87573 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Jim McDermott Charming Shoppes, Inc. 450 Winks Lane Bensalem, PA 19020 RE: The tariff classification of a woman’s dress from Indonesia Dear Mr. McDermott: In your letter dated October 24, 2002, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 039-706477, is a woman’s sleeveless racer back dress constructed from 95% cotton, 5% spandex knit fabric. The garment features a U-shaped neckline, overlaid textile strips of fabric covering the side seams and a hemmed bottom with two four-inch side slits. The neckline and armholes are finished with knit capping. The garment extends from the shoulder to the thigh area. 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 products of Indonesia are subject to quota 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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