N188790 N1 Ruling Active

The tariff classification of a woman’s dress from China

Issued November 8, 2011 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. Style 321A is a woman’s sleeveless dress constructed from 100% cotton Battenberg lace. The fully-lined dress extends from the shoulders to above the knees and features a scooped back and front neckline and a side zipper closure.

CBP rationale

The applicable subheading for style 321A 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

N188790 November 8, 2011 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Jeff Victoria Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s dress from China Dear Mr. Victoria: In your letter dated October 3, 2011, you requested a tariff classification ruling. Your sample will be returned as requested. Style 321A is a woman’s sleeveless dress constructed from 100% cotton Battenberg lace. The fully-lined dress extends from the shoulders to above the knees and features a scooped back and front neckline and a side zipper closure. The applicable subheading for style 321A 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

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