N054001 N0 Ruling Active

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

Issued March 31, 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 SW9670C, is a woman’s junior size “Energie” label dress that is constructed from 100% acrylic rib knit fabric. The size medium sample of style SW9670C is a woman’s junior-sized dress that you have indicated corresponds to a size 5/7. The dress features a scoop front neckline with a slight gathering at the bust, short sleeves, and two front pockets on the lower front panel. The dress extends from the shoulders to the mid-thigh on both our junior size 5 and junior size 7 mannequins.

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

N054001 March 31, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Jennifer Mosco Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door# 6 Bristol, PA 19007 RE: The tariff classification of a woman’s dress from China. Dear Ms. Mosco: In your letter dated March 5, 2009 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style SW9670C, is a woman’s junior size “Energie” label dress that is constructed from 100% acrylic rib knit fabric. The size medium sample of style SW9670C is a woman’s junior-sized dress that you have indicated corresponds to a size 5/7. The dress features a scoop front neckline with a slight gathering at the bust, short sleeves, and two front pockets on the lower front panel. The dress extends from the shoulders to the mid-thigh on both our junior size 5 and junior size 7 mannequins. 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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