The tariff classification of a girl’s dress from Hong Kong.
Issued March 1, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
Product description
As requested, the sample will be returned to you. Your submitted sample, style H4868 is a girls’ dress constructed of 80% nylon, 20% spandex knit fabric that extends from the shoulder to the vicinity of the mid-thigh area. The sleeveless garment has capping at the armholes and around the neck. The garment also has a double ruffle finished bottom. In your letter you referred to this garment as a swim cover-up. We find, based on the silhouette and appearance, that the item is a multi purpose dress suitable for use in environments other than at the beach or poolside. This office has determined this garment is more appropriately classified in heading 6104, HTS, as a dress.
CBP rationale
The applicable subheading for the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: dresses: of synthetic fibers: other, girls’.
Full text
N006849 March 1, 2007 CLA-2-61:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Lisa DeFelice Hartstrings, LLC 270 East Conestoga Road Strafford, PA 19087 RE: The tariff classification of a girl’s dress from Hong Kong. Dear Ms. DeFelice: In your letter dated February 6, 2007, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style H4868 is a girls’ dress constructed of 80% nylon, 20% spandex knit fabric that extends from the shoulder to the vicinity of the mid-thigh area. The sleeveless garment has capping at the armholes and around the neck. The garment also has a double ruffle finished bottom. In your letter you referred to this garment as a swim cover-up. We find, based on the silhouette and appearance, that the item is a multi purpose dress suitable for use in environments other than at the beach or poolside. This office has determined this garment is more appropriately classified in heading 6104, HTS, as a dress. The applicable subheading for the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: dresses: of synthetic fibers: other, girls’. The rate of duty will be 16 percent 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/. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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