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The tariff classification of a woman’s dress from China
Issued June 9, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N063558 (June 9, 2009)
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
Product description
Your sample will be returned as requested. The submitted sample, style #1087131, is a woman’s dress constructed from 97% polyester and 3% spandex woven fabric. The pullover dress extends from the top of the bust to approximately mid-thigh leaving the shoulders and upper back bare. The dress features adjustable spaghetti shoulder straps and a hemmed bottom.
CBP rationale
The applicable subheading for the style #1087131 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 overalls, breeches and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women’s.
Full text
N063558 June 9, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Zoey Yang Avon Products Inc 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of a woman’s dress from China Dear Ms. Yang: In your letter dated June 2, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style #1087131, is a woman’s dress constructed from 97% polyester and 3% spandex woven fabric. The pullover dress extends from the top of the bust to approximately mid-thigh leaving the shoulders and upper back bare. The dress features adjustable spaghetti shoulder straps and a hemmed bottom. The applicable subheading for the style #1087131 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 overalls, 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
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