The tariff classification of woman’s dress and pullover from China.
Issued April 14, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.44.2010
Headings: 6104
Product description
As requested, your samples are being returned to you. Your sample, style 44855, is a woman’s sleeveless dress constructed from 95% viscose and 5% spandex knit fabric. The dress features a round front neckband with beads and decorative trim, a button closure at the rear neckline, and a hemmed garment bottom. The garment extends from the shoulders to the mid- thigh.
CBP rationale
The applicable subheading for the dress will be 6104.44.2010, 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 ( other than swimwear ), knitted or crocheted: dresses: of artificial fibers: other: women’s.
Full text
N025146 April 14, 2008 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Mr. Edward Major Unipac Shipping Inc. 182-16 147th Avenue, 2nd Floor Jamaica, NY 11413 RE: The tariff classification of woman’s dress and pullover from China. Dear Mr. Major: In your letter dated March 13, 2008 you requested a classification ruling on behalf of HMS Productions Inc. As requested, your samples are being returned to you. Your sample, style 44855, is a woman’s sleeveless dress constructed from 95% viscose and 5% spandex knit fabric. The dress features a round front neckband with beads and decorative trim, a button closure at the rear neckline, and a hemmed garment bottom. The garment extends from the shoulders to the mid- thigh. The applicable subheading for the dress will be 6104.44.2010, 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 ( other than swimwear ), knitted or crocheted: 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 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. We are returning your request for a ruling on style CG46407 and any related samples and exhibits, etc. We need additional information in order to issue a ruling. As the classification of this garment requires that a determination be made whether the garment is knit to shape according to Statistical Note 6 to Chapter 61, Harmonized Tariff Schedule of the United States (HTSUS), submit a finished production garment sample in a ladies regular size medium and all of the component pieces of the garment in the condition as taken from the knitting machine with the waste yarns attached, and in condition ready for assembly without further treatment such as adding a stitch to prevent unraveling. Please indicate if the pieces are all linked and looped together, or whether some or all are sewn together. Please identify the type of knitting machine used to manufacture the component pieces. Note: Deconstructed garments are not suitable for our purposes. If or when you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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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