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The tariff classification of a woman’s dress from China
Issued September 21, 2010 by U.S. Customs and Border Protection.
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Copies to clipboardN1 N123775 (September 21, 2010)
Tariff classification
HTS codes: 6204.49.5060
Headings: 6204
Product description
Your sample will be returned as requested. Style 8V811 is a sleeveless woman’s dress composed of knit and woven components. The top portion of the dress extends from the shoulders to the waist and is constructed of 95% cotton and 5% spandex jersey knitted fabric. The bottom portion of the dress extends to below the knee and is constructed of 55% linen and 45% cotton woven fabric. The dress features a round neckline and two side seam pockets. 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 the dress will be 6204.49.5060, 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): dresses: of other textile materials: other: other: other.
Full text
N123775 September 21, 2010 CLA-2-62:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.49.5060 Ms. Jennifer Caldwell Planet Gold Clothing Co. Inc. 1410 Broadway 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China Dear Ms. Caldwell: In your letter, you requested a classification ruling. Your sample will be returned as requested. Style 8V811 is a sleeveless woman’s dress composed of knit and woven components. The top portion of the dress extends from the shoulders to the waist and is constructed of 95% cotton and 5% spandex jersey knitted fabric. The bottom portion of the dress extends to below the knee and is constructed of 55% linen and 45% cotton woven fabric. The dress features a round neckline and two side seam pockets. 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 the dress will be 6204.49.5060, 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): dresses: of other textile materials: other: other: other. The duty rate will be 6.9% 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 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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