The tariff classification of a woman's dress from China
Issued February 12, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3010
Headings: 6204
Product description
Style JPC149Q is a woman’s dress constructed from 100 percent cotton corduroy woven fabric. The dress features long sleeves with turnback cuffs, a shawl collar, a full front opening secured by nine self covered buttons, two side seam pockets and a self-fabric belt with buckle.
CBP rationale
The applicable subheading for style JPC149Q will be 6204.42.3010, 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: corduroy.
Full text
NY I89912 February 12, 2003 CLA-2-62:RR:NC:N3:360 I89912 CATEGORY: Classification TARIFF NO.: 6204.42.3010 Ms. Leigh Emrick US JHI Corporation 2224 Evergreen Road Suite #2 Middleton, WI 53563 RE: The tariff classification of a woman's dress from China Dear Ms. Emrick: In your letter dated January 23, 2003, you requested a ruling on tariff classification. The sample submitted with your request will be returned to you under separate cover. Style JPC149Q is a woman’s dress constructed from 100 percent cotton corduroy woven fabric. The dress features long sleeves with turnback cuffs, a shawl collar, a full front opening secured by nine self covered buttons, two side seam pockets and a self-fabric belt with buckle. The applicable subheading for style JPC149Q will be 6204.42.3010, 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: corduroy. The rate of duty will be 8.8 percent ad valorem. Style JPC149Q 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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