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The tariff classification of a woman’s dress from China
Issued October 1, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N122245 (October 1, 2010)
Tariff classification
HTS codes: 6204.49.1000
Headings: 6204
Product description
Your sample will be returned as requested. Style E1010D03 is a sleeveless, shoulderless woman’s dress composed of symmetrically placed fabric containing strips of 92% silk and 8% spandex woven fabric and 100% nylon knit fabric. The dress is fully lined with woven fabric and has a side zipper closure. Since the dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The dress will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for style E1010D03 will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste.
Full text
N122245 October 1, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.49.1000 Ms. Jennifer Rago Jones Apparel Group USA, Inc. 200W Rittenhouse Circle, Door #6 Bristol, PA 19007 RE: The tariff classification of a woman’s dress from China Dear Ms. Rago: In your letter dated September 1, 2010, you requested a classification ruling. Your sample will be returned as requested. Style E1010D03 is a sleeveless, shoulderless woman’s dress composed of symmetrically placed fabric containing strips of 92% silk and 8% spandex woven fabric and 100% nylon knit fabric. The dress is fully lined with woven fabric and has a side zipper closure. Since the dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The dress will be classified in accordance with the General Rules of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style E1010D03 will be 6204.49.1000, 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 other textile materials: containing 70 percent or more by weight of silk or silk waste. The duty rate will be 6.9 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 the 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 Kimberly Rackett at 646-733-3051. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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