CBP Ruling N142135 — The tariff classification of a woman’s dress from China

Tariff classification

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

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