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The tariff classification of a woman’s dress from various countries
Issued September 17, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N074520 (September 17, 2009)
Tariff classification
HTS codes: 6204.42.3050
Headings: 6204
GRI rules applied: GRI 3(b)
Product description
Your sample will be returned as requested. The submitted sample, style #LS0JO34013JR, is a woman’s dress composed of both knit and woven fabric. The bodice is constructed from 65% polyester and 35% rayon jersey knit fabric and the lower portion is constructed from 100% cotton woven fabric. The pullover dress is collarless and features a v-neckline, short sleeves and a three tier ruffled lower portion with a self-fabric bow on the right side. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment is classified under the heading for women’s woven dresses.
CBP rationale
Corp. Dept 733IMP-A3-366B 3333 Beverly Rd Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s dress from various countries Dear Ms. Williams: In your letter dated August 31, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style #LS0JO34013JR, is a woman’s dress composed of both knit and woven fabric. The bodice is constructed from 65% polyester and 35% rayon jersey knit fabric and the lower portion is constructed from 100% cotton woven fabric. The pullover dress is collarless and features a v-neckline, short sleeves and a three tier ruffled lower portion with a self-fabric bow on the right side. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment is classified under the heading for women’s woven dresses. The applicable subheading for the style LS0JO34013JR will be 6204.42.3050, 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 cotton: other: other: other: other: women’s. The duty rate will be 8.4 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
N074520 September 17, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Gayle E. Williams Sears Holding Corp. Dept 733IMP-A3-366B 3333 Beverly Rd Hoffman Estates, IL 60179 RE: The tariff classification of a woman’s dress from various countries Dear Ms. Williams: In your letter dated August 31, 2009, you requested a classification ruling. Your sample will be returned as requested. The submitted sample, style #LS0JO34013JR, is a woman’s dress composed of both knit and woven fabric. The bodice is constructed from 65% polyester and 35% rayon jersey knit fabric and the lower portion is constructed from 100% cotton woven fabric. The pullover dress is collarless and features a v-neckline, short sleeves and a three tier ruffled lower portion with a self-fabric bow on the right side. The woven component imparts the essential character of the garment, therefore, the garment will be classified based upon GRI 3(b), which states that garments will be classified by the component which gives them their essential character, As such, the garment is classified under the heading for women’s woven dresses. The applicable subheading for the style LS0JO34013JR will be 6204.42.3050, 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 cotton: other: other: other: other: women’s. The duty rate will be 8.4 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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