N059617 N0 Ruling Active

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

Issued May 27, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.43.2010

Headings: 6104

Product description

Your sample is being returned as requested. The submitted sample, style 1052, is a woman’s dress that is constructed from 100% acrylic cableknit fabric. The garment extends to just above the knee and features a round neckline, cap sleeves, and a self-edge finished bottom.

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 dresses, knitted: of synthetic fibers: women’s.

Full text

N059617 May 27, 2009 CLA-2-61:OT:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Jimmy Ching Dress Barn/Maurices, Inc. 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s dress from China. Dear Ching: In your letter dated April 30, 2009, you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style 1052, is a woman’s dress that is constructed from 100% acrylic cableknit fabric. The garment extends to just above the knee and features a round neckline, cap sleeves, and a self-edge finished bottom. The applicable subheading for the dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s dresses, knitted: of synthetic fibers: 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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