N052667 N0 Ruling Active

The tariff classification of a woman’s dress from China.

Issued March 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

Product description

As requested, your sample is being returned to you. The submitted sample, style PP 1090506, is a woman’s partially lined sleeveless dress that is constructed from 65% polyester and 35% rayon knit fabric. The dress features a crossover v-shaped front neckline, a piece constructed midriff area with gathered side seams, and a hemmed bottom. The dress extends from the shoulders to the knee area.

CBP rationale

The applicable subheading for the dress 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

N052667 March 16, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Zoey Yang Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a woman’s dress from China. Dear Ms. Yang: In your letter dated February 17, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style PP 1090506, is a woman’s partially lined sleeveless dress that is constructed from 65% polyester and 35% rayon knit fabric. The dress features a crossover v-shaped front neckline, a piece constructed midriff area with gathered side seams, and a hemmed bottom. The dress extends from the shoulders to the knee area. The applicable subheading for the dress 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 duty rate 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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