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The tariff classification of a woman’s dress from the Ukraine.
Issued November 23, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N082231 (November 23, 2009)
Tariff classification
HTS codes: 6104.44.2010
Headings: 6104
Product description
As requested, your sample is being returned to you. The submitted sample, item number 21311, is a woman’s empire waisted “Garnet Hill” label dress that is constructed from 67% viscose, 29% polyester, and 4% elastane jersey fabric. The dress features a v-shaped cross-over front neckline with a self-fabric neckband, ¾ length bishop sleeves with elasticized capping, a slight gathering below the bodice seam, and a hemmed bottom. The dress extends from the shoulders to above the knee.
CBP rationale
The applicable subheading for the dress will be 6104.44.2010, 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), knitted or crocheted: Dresses: Of artificial fibers: Other: Women’s.
Full text
N082231 November 23, 2009 CLA-2-61:OT:RR:NC:3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester road West Chester, OH 45069 RE: The tariff classification of a woman’s dress from the Ukraine. Dear Ms. Watson: In your letter dated October 27, 2009 you requested a classification ruling on behalf of Garnet Hill. As requested, your sample is being returned to you. The submitted sample, item number 21311, is a woman’s empire waisted “Garnet Hill” label dress that is constructed from 67% viscose, 29% polyester, and 4% elastane jersey fabric. The dress features a v-shaped cross-over front neckline with a self-fabric neckband, ¾ length bishop sleeves with elasticized capping, a slight gathering below the bodice seam, and a hemmed bottom. The dress extends from the shoulders to above the knee. The applicable subheading for the dress will be 6104.44.2010, 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), knitted or crocheted: Dresses: Of artificial fibers: Other: Women’s. The duty rate will be 14.9% 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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