N081657 N0 Ruling Active

The tariff classification of women’s garments from Indonesia

Issued November 18, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.43.4030, 6110.30.3059

Headings: 6204, 6110

Product description

Your samples will be returned as requested. The submitted sample, style #C5191, consists of a woman’s dress constructed from 100% polyester woven fabric and a woman’s cardigan constructed from 100% polyester open work warp knit fabric. The pullover dress is collarless and sleeveless and features a round neckline, a full lining and a ruffled bottom. The cardigan features a v-shaped front neckline, a full front opening with a one button closure, short hemmed sleeves and a hemmed bottom. The cardigan extends from the shoulders to below the waist. Both garments carry the label “Maggie Barnes”.

CBP rationale

The applicable subheading for the dress 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 applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other.

Full text

N081657 November 18, 2009 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6110.30.3059; 6204.43.4030 Ms. Cyndi Bergamini Charming Shoppes Incorporated 3750 State Road Bensalem, PA 19020 RE: The tariff classification of women’s garments from Indonesia Dear Ms. Bergamini: In your letter dated October 21, 2009, you requested a classification ruling. Your samples will be returned as requested. The submitted sample, style #C5191, consists of a woman’s dress constructed from 100% polyester woven fabric and a woman’s cardigan constructed from 100% polyester open work warp knit fabric. The pullover dress is collarless and sleeveless and features a round neckline, a full lining and a ruffled bottom. The cardigan features a v-shaped front neckline, a full front opening with a one button closure, short hemmed sleeves and a hemmed bottom. The cardigan extends from the shoulders to below the waist. Both garments carry the label “Maggie Barnes”. The applicable subheading for the dress 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. The applicable subheading for the cardigan will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sweaters, pullovers, sweatshirts, waistcoats (vest) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: other: women’s or girls’: other. The duty rate will be 32 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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