The tariff classification of a woman’s garment from China
Issued December 16, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
The provided sample is being returned as per your request. Style 4742 is a woman’s junior sized dress constructed of a seamless finely knit 92% nylon 8% spandex fabric. It was confirmed telephonically that style 4742 will be sold as a woman’s junior sized “one size fits most” garment. The pull-on, strapless dress features an empire waist that is formed by the close fitting puckered stitch pattern at the tube-styled upper portion. The garment has a straight hemmed garment bottom. The submitted “one size fits most” sample garment reaches to the knee area on a size 9 junior mannequin.
CBP rationale
The applicable subheading for the garment will be 6104.43.2010, 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: Dresses: Of synthetic fibers: Other: Women’s.
Full text
N196298 December 16, 2011 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Mr. Shaul Ashkenazy Exist Inc. 1650 N. W. 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of a woman’s garment from China Dear Mr. Ashkenazy: In your letters dated October 6 and November 22, 2011, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 4742 is a woman’s junior sized dress constructed of a seamless finely knit 92% nylon 8% spandex fabric. It was confirmed telephonically that style 4742 will be sold as a woman’s junior sized “one size fits most” garment. The pull-on, strapless dress features an empire waist that is formed by the close fitting puckered stitch pattern at the tube-styled upper portion. The garment has a straight hemmed garment bottom. The submitted “one size fits most” sample garment reaches to the knee area on a size 9 junior mannequin. The applicable subheading for the garment will be 6104.43.2010, 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: Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16% 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 359 Francine Vivona-Brock at (646) 733-3049. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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