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The tariff classification of a woman’s dual use garment from China or Vietnam
Issued March 20, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N054638 (March 20, 2009)
Tariff classification
HTS codes: 6104.52.0010
Headings: 6104
Product description
The submitted sample, style SL0338, is a woman’s convertible dress skirt. It is constructed from 62 percent cotton, 27 percent bamboo rayon, 6 percent spandex and 5 percent soy azlon knit fabric. When worn as a dress it provides sufficient bust coverage and extends below mid thigh. When worn as a skirt, the top portion folds down and acts as a waistband. The submitted garment is suitable for use as both a dress and a skirt. Two competing subheadings may cover this garment – 6104.42 (dress) and 6104.52 (skirt). In accordance with General Rule of Interpretation (GRI) 3(c) of the HTS, the garment will be classified under the heading which occurs last in numerical order among those which equally merit consideration, that is, subheading 6104.52. We are returning your sample as you requested.
CBP rationale
The applicable subheading will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, knitted or crocheted, of cotton.
Full text
N054638 March 20, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6104.52.0010 Mr. Barry Malloy Colorado Trading and Clothing Company 1390 Lawrence Street, Suite 400 Denver, CO 80204 RE: The tariff classification of a woman’s dual use garment from China or Vietnam Dear Mr. Malloy: In your letter dated March 13, 2009, you requested a classification ruling. The submitted sample, style SL0338, is a woman’s convertible dress skirt. It is constructed from 62 percent cotton, 27 percent bamboo rayon, 6 percent spandex and 5 percent soy azlon knit fabric. When worn as a dress it provides sufficient bust coverage and extends below mid thigh. When worn as a skirt, the top portion folds down and acts as a waistband. The submitted garment is suitable for use as both a dress and a skirt. Two competing subheadings may cover this garment – 6104.42 (dress) and 6104.52 (skirt). In accordance with General Rule of Interpretation (GRI) 3(c) of the HTS, the garment will be classified under the heading which occurs last in numerical order among those which equally merit consideration, that is, subheading 6104.52. We are returning your sample as you requested. The applicable subheading will be 6104.52.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ skirts, knitted or crocheted, of cotton. The duty rate will be 8.3 percent 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 Peggy Fitzgerald at 646 733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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