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The tariff classification of a woman’s dress from India
Issued June 24, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N111115 (June 24, 2010)
Tariff classification
HTS codes: 6204.42.3050
Headings: 6204
GRI rules applied: GRI 3
Product description
Your sample will be returned as requested. Style # LK-1 is a woman’s sleeveless pullover dress. The top portion, extending from the shoulder to just above the waist, is constructed of 57% cotton, 38% polyester and 5% spandex knit fabric. The bottom portion, extending from the waist to the knees, is constructed of 100% cotton woven fabric. The garment features a crew neckline and an empire self fabric tie at the waist. Since the woman’s dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The woman’s dress will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS.
CBP rationale
The applicable subheading for the woman’s dress will be 6204.42.3050, 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: dresses: of cotton: other: other: other: other: women’s.
Full text
N111115 June 24, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Bruno F. Romano Maribel International Freight Forwarders, Inc. 161-15 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a woman’s dress from India Dear Mr. Romano: In your letter dated June 14, 2010, you requested a classification ruling on behalf of Seeler Inc. Your sample will be returned as requested. Style # LK-1 is a woman’s sleeveless pullover dress. The top portion, extending from the shoulder to just above the waist, is constructed of 57% cotton, 38% polyester and 5% spandex knit fabric. The bottom portion, extending from the waist to the knees, is constructed of 100% cotton woven fabric. The garment features a crew neckline and an empire self fabric tie at the waist. Since the woman’s dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The woman’s dress will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the woman’s dress will be 6204.42.3050, 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: dresses: of cotton: other: other: other: other: women’s. The duty rate will be 8.4 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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