4 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a woman’s dress from China
Issued February 9, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N142135 (February 9, 2011)
Tariff classification
HTS codes: 6204.49.1000
Headings: 6204
GRI rules applied: GRI 3
Product description
Your sample will be returned as requested. The Chloe Tie-Back dress, item 24186, is composed of knit and woven fabric. The front and back panels, extending from the shoulders to the waist, are constructed of 56% cotton, 38% rayon, and 6% spandex knit fabric. The self fabric tie and the skirt portion, extending from the waist to the knees, are constructed of 100% silk woven fabric. The pullover dress features short sleeves, a surplice neckline, a side zipper closure, and a hemmed bottom. 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 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 item 24186 will be 6204.49.1000, 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 other textile materials: Containing 70 percent or more by weight of silk or silk waste.
Full text
N142135 February 9, 2011 CLA-2-62:OT:RR:NC:TA:360 CATEGORY: Classification TARIFF NO.: 6204.49.1000 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a woman’s dress from China Dear Ms. Watson: In your letter dated December, 30, 2010, you requested a tariff classification ruling on behalf of Garnet Hill. Your sample will be returned as requested. The Chloe Tie-Back dress, item 24186, is composed of knit and woven fabric. The front and back panels, extending from the shoulders to the waist, are constructed of 56% cotton, 38% rayon, and 6% spandex knit fabric. The self fabric tie and the skirt portion, extending from the waist to the knees, are constructed of 100% silk woven fabric. The pullover dress features short sleeves, a surplice neckline, a side zipper closure, and a hemmed bottom. 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 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 item 24186 will be 6204.49.1000, 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 other textile materials: Containing 70 percent or more by weight of silk or silk waste. The rate of duty 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
More rulings on the same tariff codes
The tariff classification of women’s garments from China
The tariff classification of a girl’s dress from China.
The tariff classification of women’s apparel from China
The tariff classification of a woman’s dress from China
The tariff classification of women’s gowns from China
The tariff classification of a woman’s dress from China
The tariff classification of woman’ top and dress from China
The tariff classification of woman’s dress from China
The tariff classification of women’s garments from China
The tariff classification of a woman’s dress from China
Follow N142135
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.