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N050433 N0 Ruling Active

The tariff classification of a woman’s dress from China

Issued February 19, 2009 by U.S. Customs and Border Protection.

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N0 N050433 (February 19, 2009)

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

We are returning your sample as per your request. The submitted sample, style 18687, is a woman’s dress. The dress is constructed from 100% jersey cotton knit fabric. The garment features a slightly gathered scooped neckline, short sleeves, a removable self fabric belt and a hemmed garment bottom. The dress extends to the mid-thigh.

CBP rationale

The applicable subheading for style 18687 will be 6104.42.0010, 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 cotton: women’s.

Full text

N050433 February 19, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Rd. West Chester, OH 45069 RE: The tariff classification of a woman’s dress from China Dear Ms. Watson: In your letter dated January 26, 2009, you requested a tariff classification ruling on behalf of your client, Garnet Hill. We are returning your sample as per your request. The submitted sample, style 18687, is a woman’s dress. The dress is constructed from 100% jersey cotton knit fabric. The garment features a slightly gathered scooped neckline, short sleeves, a removable self fabric belt and a hemmed garment bottom. The dress extends to the mid-thigh. The applicable subheading for style 18687 will be 6104.42.0010, 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 cotton: women’s. The rate of duty will be 11.5% 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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