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The tariff classification of a woman’s dress from China
Issued February 6, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N049502 (February 6, 2009)
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 1082579, is a woman’s dress. The sleeveless dress is constructed from 65% polyester 30% cotton 8% spandex knit fabric. The garment features straight front and rear necklines, an elasticized gathering at the center of the bust area, a gathered empire waist, and a hemmed bottom. A self-fabric tie is threaded through loops at the center of the bust which can be used as a halter strap or tied as a hanging bow.The dress extends to the mid-thigh.
CBP rationale
The applicable subheading for style PP 1082579 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, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: dresses: of synthetic fibers: other: women’s.
Full text
N049502 February 6, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Zoey Yang 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. Yang: In your letter dated January 13, 2009, you requested a tariff classification ruling. We are returning your sample as per your request. The submitted sample, style PP 1082579, is a woman’s dress. The sleeveless dress is constructed from 65% polyester 30% cotton 8% spandex knit fabric. The garment features straight front and rear necklines, an elasticized gathering at the center of the bust area, a gathered empire waist, and a hemmed bottom. A self-fabric tie is threaded through loops at the center of the bust which can be used as a halter strap or tied as a hanging bow.The dress extends to the mid-thigh. The applicable subheading for style PP 1082579 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, divided 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% 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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