The tariff classification of a woman’s knit dress from China.
Issued August 31, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.44.2010
Headings: 6104
Product description
Your sample is being returned as requested. The submitted sample, style LTZ14926 is a woman’s one-piece garment that simulates a knit dress worn over a knit tank top. The garment is constructed from 80% rayon, and 20% silk knit fabric. The inner portion of the garment features a round neckline and shoulder straps measuring less than two inches in width. The dress portion (outer garment) features long sleeves, a modified U-shaped neckline, and a wide tubular bottom. The garment extends from the shoulders to the knee area.
CBP rationale
The applicable subheading for the dress, style LTZ14926 will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dresses: Of artificial fibers: Other, Women’s.
Full text
NY M85849 August 31, 2006 CLA-2-61:RR:NC:N3:359 M85849 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Karen Yost Customs Broker CAir International 6053 Century Boulevard, Suite 650 Los Angeles, CA 90045 RE: The tariff classification of a woman’s knit dress from China. Dear Ms. Yost: In your letter dated August 17, 2006, you requested a classification ruling, on behalf of your client BCBG Max Azria Group, Inc. Your sample is being returned as requested. The submitted sample, style LTZ14926 is a woman’s one-piece garment that simulates a knit dress worn over a knit tank top. The garment is constructed from 80% rayon, and 20% silk knit fabric. The inner portion of the garment features a round neckline and shoulder straps measuring less than two inches in width. The dress portion (outer garment) features long sleeves, a modified U-shaped neckline, and a wide tubular bottom. The garment extends from the shoulders to the knee area. The applicable subheading for the dress, style LTZ14926 will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for dresses: Of artificial fibers: Other, Women’s. The duty rate will be 14.9% 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/. The dress, style LTZ14926 falls within textile category 636. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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 Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Indonesia
The tariff classification of a women’s dress from China
The tariff classification of a jacket and women’s dresses from China or Indonesia
The tariff classification of a woman’s dress from China
The tariff classification of five women’s garments from Vietnam. Correction to Ruling Number N265256
The tariff classification of woman’s knit dress from China.
The tariff classification of five garments from China.
The tariff classification of a woman’s knit dress and top from China.
The tariff classification of a woman’s pullover and a woman’s dress from China.
The tariff classification of woman’s knit dress from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →