N173103 N1 Ruling Active

The tariff classification of woman’s knit dress from India or Bangladesh.

Issued July 19, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

As requested, your sample is being returned to you. Your sample, style Y8114D, is a woman’s drop waist “At Last” label dress constructed from 100% cotton jersey knitted fabric. The dress features a rounded front and rear necklines, a crocheted overlay on the upper front panel, short hemmed raglan sleeves, an elasticized tightening at the hip area, and a hemmed garment bottom. The dress extends from the shoulders to the knee area.

CBP rationale

The applicable subheading for the dress will be 6104.42.0010, 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 ), knitted or crocheted (con): Dresses: Of cotton: Women’s.

Full text

N173103 July 19, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Jennifer Park Simon, Gluck & Kane Customs & International Trade Law 1700 Broadway 31st Floor New York, NY 10019 RE: The tariff classification of woman’s knit dress from India or Bangladesh. Dear Ms. Park: In your letter dated June 27, 2011 you requested a classification ruling on behalf of At Last Sportswear, Inc. As requested, your sample is being returned to you. Your sample, style Y8114D, is a woman’s drop waist “At Last” label dress constructed from 100% cotton jersey knitted fabric. The dress features a rounded front and rear necklines, a crocheted overlay on the upper front panel, short hemmed raglan sleeves, an elasticized tightening at the hip area, and a hemmed garment bottom. The dress extends from the shoulders to the knee area. The applicable subheading for the dress will be 6104.42.0010, 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 ), knitted or crocheted (con): Dresses: Of cotton: Women’s. The duty rate will be 11.5% 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 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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