K88445 K8 Ruling Active

The tariff classification of a woman’s dress from Vietnam

Issued August 19, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

Product description

Your sample is being returned as requested. The submitted sample, style S05-63-037, is a woman’s asymmetrical-style wrap dress that is constructed from 93% polyester, 7% spandex, knit fabric. The dress extends from the shoulder to the knee area and features short sleeves and a deep V-neck line that is formed by cross over panels. It has a layered-look front and a straight back.

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 dresses: of synthetic fibers: other: women’s.

Full text

NY K88445 August 19, 2004 CLA-2-61:RR:NC:TA:359 K88445 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Maria E. Julia Newport News, Inc. 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s dress from Vietnam Dear Ms. Julia: In your letter dated August 4, 2004, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, style S05-63-037, is a woman’s asymmetrical-style wrap dress that is constructed from 93% polyester, 7% spandex, knit fabric. The dress extends from the shoulder to the knee area and features short sleeves and a deep V-neck line that is formed by cross over panels. It has a layered-look front and a straight back. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s dresses: of synthetic fibers: other: women’s. The rate of duty will be 16% ad valorem. The dress falls within textile category designation 636. Based upon international textile trade agreements products of Vietnam 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.cbp.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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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