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N084803 N0 Ruling Active

The tariff classification of woman’s knit dress from Mexico.

Issued December 14, 2009 by U.S. Customs and Border Protection.

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N0 N084803 (December 14, 2009)

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

As requested, your sample is being returned to you. Your sample, style 112341, is a woman’s dress constructed from 100% cotton jersey knitted fabric. The garment will also be available in 90% cotton and 10% polyester jersey fabric. The A-line dress features a scoop front neckline, short hemmed sleeves, and a straight hemmed bottom. The dress extends from the shoulders to the knee area.

CBP rationale

The applicable subheading for the dress in both fabrications will be 6104.42.0010, 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 cotton: Women’s.

Full text

N084803 December 14, 2009 CLA-2-61:RR:NC:TA:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Mike Rizner Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s knit dress from Mexico. Dear Mr. Rizner: In your letter dated November 16, 2009 you requested a classification ruling on behalf of Jones and Mitchell. As requested, your sample is being returned to you. Your sample, style 112341, is a woman’s dress constructed from 100% cotton jersey knitted fabric. The garment will also be available in 90% cotton and 10% polyester jersey fabric. The A-line dress features a scoop front neckline, short hemmed sleeves, and a straight hemmed bottom. The dress extends from the shoulders to the knee area. You state in your letter that the garment will be available in ladies sizes S–XL. The applicable subheading for the dress in both fabrications will be 6104.42.0010, 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 cotton: Women’s. The duty rate will be 11.5% 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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