N197726 N1 Ruling Active

The tariff classification of a woman’s garment from China

Issued January 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.44.2010

Headings: 6104

Product description

The provided sample is being returned as per your request. Style 130 is a “CAbi” label woman’s dress constructed of a 100% rayon knitted fabric. The garment features a v-shaped front neckline, long dolman-styled hemmed sleeves and a straight hemmed bottom. The garment extends to the mid-thigh.

CBP rationale

The applicable subheading for the garment will be 6104.44.2010, 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 artificial fibers: other: women’s.

Full text

N197726 January 5, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Demetrius D. Jones Crane Worldwide Trade Services 574 Airport South Parkway, Suite 400 Atlanta, GA 30349 RE: The tariff classification of a woman’s garment from China Dear Ms. Jones: In your letters dated December 9 and December 19, 2010, you requested a tariff classification ruling on behalf of Cabi LLC. The provided sample is being returned as per your request. Style 130 is a “CAbi” label woman’s dress constructed of a 100% rayon knitted fabric. The garment features a v-shaped front neckline, long dolman-styled hemmed sleeves and a straight hemmed bottom. The garment extends to the mid-thigh. The applicable subheading for the garment will be 6104.44.2010, 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 artificial fibers: other: women’s. The duty rate will be 14.9% 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, Thomas J. Russo Director National Commodity Specialist Division

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