The tariff classification of a women’s garment from China.
Issued May 14, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.44.2010
Headings: 6104
Product description
The submitted sample is being returned as per your request. Style 81M03Q67 is a “C&C California” label women’s dress constructed of 100% viscose knitted fabric. The sleeveless dress extends to the mid-thigh area and features scooped front and rear necklines, spaghetti straps, and a self-fabric banded garment bottom which measures approximately 7-1/2 inches. The upper edge of the garment is gathered at the front and rear neckline area. The garment has a draped effect throughout the dress body which is finished with a blouson styling at the seam which joins the front and rear panels and the banded bottom. The garment possesses the characteristics of a dress which is properly classified under 6104.44.2010, HTSUS.
CBP rationale
The applicable subheading for the garment 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 .
Full text
N103198 May 14, 2010 CLA-2-61:OT:RR:NC:TAB:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Marilyn G. Santos Supreme International Corporation 3000 NW 107 Avenue Miami, Florida 33172 RE: The tariff classification of a women’s garment from China. Dear Ms. Santos: In your letter dated April 22, 2010, you requested a tariff classification ruling. The submitted sample is being returned as per your request. Style 81M03Q67 is a “C&C California” label women’s dress constructed of 100% viscose knitted fabric. The sleeveless dress extends to the mid-thigh area and features scooped front and rear necklines, spaghetti straps, and a self-fabric banded garment bottom which measures approximately 7-1/2 inches. The upper edge of the garment is gathered at the front and rear neckline area. The garment has a draped effect throughout the dress body which is finished with a blouson styling at the seam which joins the front and rear panels and the banded bottom. The garment possesses the characteristics of a dress which is properly classified under 6104.44.2010, HTSUS. The applicable subheading for the garment 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 rate of duty 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
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Indonesia
The tariff classification of a women’s dress from China
The tariff classification of a jacket and women’s dresses from China or Indonesia
The tariff classification of a woman’s dress from China
The tariff classification of five women’s garments from Vietnam. Correction to Ruling Number N265256
The tariff classification of woman’s knit dress from China.
The tariff classification of five garments from China.
The tariff classification of a woman’s knit dress and top from China.
The tariff classification of a woman’s pullover and a woman’s dress from China.
The tariff classification of woman’s knit dress from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →