The tariff classification of a woman’s dress from China.
Issued March 23, 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 QF98343K88, is a woman’s sleeveless empire waisted dress composed of knit and woven components. The bodice is constructed of a 97% polyester and 3% spandex woven fabric and the remainder of the garment extending from the midriff area to the garment bottom is constructed of a 70% polyester, 25% rayon, and 5% spandex knit fabric. The woven top portion has a u-shaped front neckline, a keyhole opening with a button closure at the top of the rear neckline, and a rear zippered closure that extends to below the waist. The knit lower portion has two front inset pockets and a hemmed bottom. The dress extends from the shoulders to the knee area. The essential character of the dress is imparted by the knit fabric of the lower portion of the garment, HTSUS, General Rules of Interpretation (GRI) Rule 3 noted.
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 (con): dresses: of synthetic fibers: other: women’s.
Full text
N053420 March 23, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Yvonne M. Whitley Ralsey Group Ltd. 1372 Broadway – 4th Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China. Dear Ms. Whitley: In your letter dated February 27, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style QF98343K88, is a woman’s sleeveless empire waisted dress composed of knit and woven components. The bodice is constructed of a 97% polyester and 3% spandex woven fabric and the remainder of the garment extending from the midriff area to the garment bottom is constructed of a 70% polyester, 25% rayon, and 5% spandex knit fabric. The woven top portion has a u-shaped front neckline, a keyhole opening with a button closure at the top of the rear neckline, and a rear zippered closure that extends to below the waist. The knit lower portion has two front inset pockets and a hemmed bottom. The dress extends from the shoulders to the knee area. The essential character of the dress is imparted by the knit fabric of the lower portion of the garment, HTSUS, General Rules of Interpretation (GRI) Rule 3 noted. You state in your letter the garment will also be available in petite sizes as style TF98343K88. 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 (con): 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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