N022755 N0 Ruling Active

The tariff classification of a woman’s dress from China

Issued February 20, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

Product description

We are returning your sample as per your request. The submitted sample, style PP 1060614, is a women’s sleeveless dress that is constructed from 65% polyester 35% rayon knit fabric. The dress features v-shaped front and rear necklines, a criss-cross effect at the bust area and a self fabric belt that ties at the back waist area. The dress extends to just below the knee.

CBP rationale

The applicable subheading for style PP 1060614 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other: Women’s.

Full text

N022755 February 20, 2008 CLA-2-:-61:OT:RR:NC:TA:359 NY CATEGORY: Classification TARIFF NO.: 6104.43.2010 Irina Parker Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a woman’s dress from China Dear Ms. Parker: In your letter received January 16, 2008 you requested a tariff classification ruling. We are returning your sample as per your request. The submitted sample, style PP 1060614, is a women’s sleeveless dress that is constructed from 65% polyester 35% rayon knit fabric. The dress features v-shaped front and rear necklines, a criss-cross effect at the bust area and a self fabric belt that ties at the back waist area. The dress extends to just below the knee. The applicable subheading for style PP 1060614 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other: Women’s. The rate of duty will be 16%. Style PP 1060614 falls within textile category designation 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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