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 a girls’ dress from China.
Issued September 18, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N075817 (September 18, 2009)
Tariff classification
HTS codes: 6104.43.2020
Headings: 6104
Product description
The submitted garment will be returned to you. The sample, Style 401010 is a girl’s tube style dress. It is constructed from jersey knit 78% acrylic, 19% nylon, 3% spandex fabric and contains 9 or fewer stitches per two centimeters measured in the direction the fabric is formed. The dress features pullover styling, long sleeves with rib knit cuffs, a rib knit cowl neck with plastic sequins, and a rib knit hem. The item will be imported in girls’ sizes 7-16.
CBP rationale
The applicable subheading for Style 401010 will be 6104.43.2020, 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, knitted or crocheted: dresses: of synthetic fibers: other, girls’.
Full text
N075817 September 18, 2009 CLA-2-61:OT:NC:3:358 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Laura Siegel Rabinowitz Sandler, Travis & Rosenberg, P.A. 551 Fifth Avenue New York, NY 10176 RE: The tariff classification of a girls’ dress from China. Dear Ms. Rabinowitz: In your letter dated September 2, 2009, on behalf of your client Brilliant Global, Ltd., you requested a tariff classification ruling. The submitted garment will be returned to you. The sample, Style 401010 is a girl’s tube style dress. It is constructed from jersey knit 78% acrylic, 19% nylon, 3% spandex fabric and contains 9 or fewer stitches per two centimeters measured in the direction the fabric is formed. The dress features pullover styling, long sleeves with rib knit cuffs, a rib knit cowl neck with plastic sequins, and a rib knit hem. The item will be imported in girls’ sizes 7-16. The applicable subheading for Style 401010 will be 6104.43.2020, 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, knitted or crocheted: dresses: of synthetic fibers: other, girls’. 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a costume from China
The tariff classification of dresses from Indonesia
The tariff classification of costumes from China
The tariff classification of dresses from China
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of costumes from China, Vietnam, Taiwan and India
The tariff classification of costumes from China, Taiwan, India and Vietnam
The tariff classification of girls’ apparel from China
The tariff classification of a children’s costume from China
The tariff classification of items from China
Follow N075817
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.