10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of women’s garments from various countries
Issued May 8, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N059141 (May 8, 2009)
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
Product description
Your samples will be returned as requested. The submitted samples are both women’s dresses. Style #SS10TE7135MI is constructed from 98% polyester and 2% spandex woven fabric. The pullover dress is sleeveless and features a scoop neckline, shoulder straps with D-rings that measure approximately 2 1/4 inches wide, 7 inch side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the knee. Style #SS10TE7130MI is constructed from 100% polyester woven fabric. The pullover dress is collarless and features short sleeves, a deep v-neckline, and a self-fabric drawstring under the bust line, side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the ankle. In your letter you referred to these garments as beach cover-ups. Based on the styling, length and coverage provided by these garments, which allows the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear dresses which is more specifically provided for under heading 6204, HTS.
CBP rationale
Corporation Dept 733IMP-A3-366B 3333 Beverly Rd Hoffman Estates, IL 60179 RE: The tariff classification of women’s garments from various countries Dear Ms. Williams: In your letter dated April 27, 2009, you requested a classification ruling. Your samples will be returned as requested. The submitted samples are both women’s dresses. Style #SS10TE7135MI is constructed from 98% polyester and 2% spandex woven fabric. The pullover dress is sleeveless and features a scoop neckline, shoulder straps with D-rings that measure approximately 2 1/4 inches wide, 7 inch side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the knee. Style #SS10TE7130MI is constructed from 100% polyester woven fabric. The pullover dress is collarless and features short sleeves, a deep v-neckline, and a self-fabric drawstring under the bust line, side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the ankle. In your letter you referred to these garments as beach cover-ups. Based on the styling, length and coverage provided by these garments, which allows the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear dresses which is more specifically provided for under heading 6204, HTS. The applicable subheading for the styles SS10TE7135MI and SS10TE7130MI will be 6204.43.4030, 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 overall, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The duty rate will be 16 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/.
Full text
N059141 May 8, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Gayle E. Williams Sears Holding Corporation Dept 733IMP-A3-366B 3333 Beverly Rd Hoffman Estates, IL 60179 RE: The tariff classification of women’s garments from various countries Dear Ms. Williams: In your letter dated April 27, 2009, you requested a classification ruling. Your samples will be returned as requested. The submitted samples are both women’s dresses. Style #SS10TE7135MI is constructed from 98% polyester and 2% spandex woven fabric. The pullover dress is sleeveless and features a scoop neckline, shoulder straps with D-rings that measure approximately 2 1/4 inches wide, 7 inch side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the knee. Style #SS10TE7130MI is constructed from 100% polyester woven fabric. The pullover dress is collarless and features short sleeves, a deep v-neckline, and a self-fabric drawstring under the bust line, side vents and a hemmed bottom. The dress extends from the shoulders to slightly above the ankle. In your letter you referred to these garments as beach cover-ups. Based on the styling, length and coverage provided by these garments, which allows the wearer to appear in public outside the beach or pool area, Customs considers these garments to be casual wear dresses which is more specifically provided for under heading 6204, HTS. The applicable subheading for the styles SS10TE7135MI and SS10TE7130MI will be 6204.43.4030, 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 overall, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s. The duty rate will be 16 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 Brenda Wade at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s garments from Turkey
The tariff classification of a woman’s dress from China
The tariff classification of a costume from China, Taiwan, India and Vietnam
The tariff classification of two women’s dresses from China
The tariff classification of a woman’s top and dress from India
The tariff classification of women’s dresses from Indonesia
The tariff classification of women’s garments from India
The tariff classification of a Raggedy Ann Costume from China. Correction to Ruling Number N262839.
The tariff classification of a Raggedy Ann Costume from China.
The tariff classification of a woman’s dress from Vietnam or Indonesia
Follow N059141
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.