The tariff classification of woman’s dress from Sri Lanka
Issued December 10, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.42.3050
Headings: 6204
Product description
Your sample will be returned as requested. The submitted sample, style 398130, is a woman’s pullover dress constructed from 100% cotton woven fabric. The dress features a deep V-neckline, ¾ length sleeves, an elastic empire waist, and a hemmed bottom. The dress extends from the shoulders to slightly above the knees. In your letter, you referred to this garment as a cover-up. Based upon the styling, length, and coverage provided by the garment, which allows the wearer to appear in public outside the beach or pool area, this garment is considered a casual wear dress and is more specifically provided for under heading 6204, Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for style 398130 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 (other than swimwear): Dresses: Of cotton: Other: Other: Other: Other: Women’s”.
Full text
N134077 December 10, 2010 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Carolyn B. Malina Lands’ End, Inc. 2 Lands’ End Lane Location # 22-290 Dodgeville, WI 53595 RE: The tariff classification of woman’s dress from Sri Lanka Dear Ms. Malina: In your letter dated November 5, 2010, you requested a tariff classification ruling. Your sample will be returned as requested. The submitted sample, style 398130, is a woman’s pullover dress constructed from 100% cotton woven fabric. The dress features a deep V-neckline, ¾ length sleeves, an elastic empire waist, and a hemmed bottom. The dress extends from the shoulders to slightly above the knees. In your letter, you referred to this garment as a cover-up. Based upon the styling, length, and coverage provided by the garment, which allows the wearer to appear in public outside the beach or pool area, this garment is considered a casual wear dress and is more specifically provided for under heading 6204, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 398130 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 (other than swimwear): Dresses: Of cotton: Other: Other: Other: Other: Women’s”. The rate of duty 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 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
More rulings on the same tariff codes
The tariff classification of women’s garments from South Korea
The tariff classification of a woman’s dress from Vietnam
The tariff classification of a woman’s dress from India
The tariff classification of a woman’s dress from China
The tariff classification of men’s and women’s garments from China
The tariff classification of a woman’s dress from India
The tariff classification of a jacket and women’s dresses from China or Indonesia
The tariff classification of women’s dresses from Indonesia
The tariff classification and status under the United States-Panama Trade Promotion Agreement (PANTPA) of a woman’s dress from Panama
The tariff classification of women’s dresses 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 →