L88761 L8 Ruling Active

The tariff classification of a woman’s knit dress from Pakistan

Issued December 7, 2005 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 F05-06-018, is a woman’s knit sleeveless dress constructed from 100% cotton knit fabric. The dress features a scalloped V-shaped neckline, ¼-inch wide shoulder straps, decorative ruffles accentuating the bust line, and a scalloped bottom. It extends from the shoulders to above the thigh area.

CBP rationale

Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s knit dress from Pakistan Dear Ms. Julia: In your letter dated November 1, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style F05-06-018, is a woman’s knit sleeveless dress constructed from 100% cotton knit fabric. The dress features a scalloped V-shaped neckline, ¼-inch wide shoulder straps, decorative ruffles accentuating the bust line, and a scalloped bottom. It extends from the shoulders to above the thigh area. The applicable subheading for style F05-06-018 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: 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 11.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style F05-06-018 falls within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

Full text

NY L88761 December 7, 2005 CLA-2-61:RR:NC:TA:359 L88761 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Maria E. Julia Newport News Holding Corporation 711 Third Avenue, 4th Floor New York, NY 10017 RE: The tariff classification of a woman’s knit dress from Pakistan Dear Ms. Julia: In your letter dated November 1, 2005, you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style F05-06-018, is a woman’s knit sleeveless dress constructed from 100% cotton knit fabric. The dress features a scalloped V-shaped neckline, ¼-inch wide shoulder straps, decorative ruffles accentuating the bust line, and a scalloped bottom. It extends from the shoulders to above the thigh area. The applicable subheading for style F05-06-018 will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: 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 11.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Style F05-06-018 falls within textile category designation 336. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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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