The tariff classification of a woman’s dress from China.Dear Mr. Roberts:
Issued November 22, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
The submitted sample, style 4970, is a woman’s dress constructed from 100 percent polyester knit terry fabric, excluding the waist area. The three-inch wide waist section is constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The garment covers the bust, and extends to mid thigh, but has no neck or shoulder coverage. The garment has an elasticized top, a drawstring at the waist, pockets below the waist, and a hemmed bottom with side slits.
CBP rationale
The applicable subheading for style 4970 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…dresses…knitted or crocheted: Of synthetic fibers.
Full text
NY L80371 November 22, 2004 CLA-2-61:RR:NC:361: NY L80371 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Bruce D. Roberts, Vice President Eagle Global Logistics 1801 N.W. 82 Avenue Miami Florida 33126-1013 RE: The tariff classification of a woman’s dress from China. Dear Mr. Roberts: In your letter dated October 19, 2004, you requested a classification ruling for a woman’s garment on behalf of Jaclyn Apparel. The submitted sample, style 4970, is a woman’s dress constructed from 100 percent polyester knit terry fabric, excluding the waist area. The three-inch wide waist section is constructed from 60 percent cotton, 40 percent polyester rib knit fabric. The garment covers the bust, and extends to mid thigh, but has no neck or shoulder coverage. The garment has an elasticized top, a drawstring at the waist, pockets below the waist, and a hemmed bottom with side slits. The applicable subheading for style 4970 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…dresses…knitted or crocheted: Of synthetic fibers. The duty rate will be 14.9 percent ad valorem Style 4970 falls within textile category designation 636. Based upon international textile trade agreements products of China 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 Textile Status Report for Absolute Quotas, which is available at our 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 Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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