J89603 J8 Ruling Active

The tariff classification of a woman’s dress from Canada

Issued October 20, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

Product description

Your sample, style 320/321, is a woman’s dress constructed from 50% polyester, 44% cotton, 6% spandex knit fabric. The garment features a round neckline, sleeveless armholes and a hemmed bottom. The garment extends from the shoulder to below the knee.

CBP rationale

The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses….

Full text

NY J89603 October 20, 2003 CLA-2-61:RR:NC:TA:359 J89603 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Susan Shibish Weekenders International 75 Frontenac Drive Markham, ON, Canada L3R 6H2 RE: The tariff classification of a woman’s dress from Canada Dear Ms. Shibish: In your letter dated October 1, 2003, you requested a classification ruling. Your sample, style 320/321, is a woman’s dress constructed from 50% polyester, 44% cotton, 6% spandex knit fabric. The garment features a round neckline, sleeveless armholes and a hemmed bottom. The garment extends from the shoulder to below the knee. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…..knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16.1% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Canada are not subject to quota or 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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