The tariff classification of a woman’s dress and top from China
Issued February 14, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6211.43.0060, 6204.43.4030
Product description
Your samples will be returned as requested. Style 92M25112 is composed of two garments attached at the shoulders by means of a thread loop. Removing the loop detaches the two garments without damaging either garment. The loose-fitting top portion is constructed from 100% polyester woven fabric. The pullover style top extends from the shoulders to the waist and features a round neckline, elbow length sleeves, an unsecured partial back opening, and a hemmed bottom. The dress portion of style 92M25112 is constructed from 100% polyester woven fabric. The sleeveless dress extends from the shoulders to the mid thigh area and features an upper back that extends straight across from side seam to side seam, exposing the upper half of the back, adjustable spaghetti shoulder straps, a side zipper closure, and a hemmed bottom.
CBP rationale
The applicable subheading for the top portion of style 92M25112 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The applicable subheading for the dress portion of style 92M25112 will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s.
Full text
N200455 February 14, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6211.43.0060 Ms. Marilyn Santos Supreme International Corporation 3000 NW 107 Avenue Miami, FL 33172 RE: The tariff classification of a woman’s dress and top from China Dear Ms. Santos: In your letter dated January 10, 2012, you requested a tariff classification ruling. Your samples will be returned as requested. Style 92M25112 is composed of two garments attached at the shoulders by means of a thread loop. Removing the loop detaches the two garments without damaging either garment. The loose-fitting top portion is constructed from 100% polyester woven fabric. The pullover style top extends from the shoulders to the waist and features a round neckline, elbow length sleeves, an unsecured partial back opening, and a hemmed bottom. The dress portion of style 92M25112 is constructed from 100% polyester woven fabric. The sleeveless dress extends from the shoulders to the mid thigh area and features an upper back that extends straight across from side seam to side seam, exposing the upper half of the back, adjustable spaghetti shoulder straps, a side zipper closure, and a hemmed bottom. The applicable subheading for the top portion of style 92M25112 will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The rate of duty will be 16 percent ad valorem. The applicable subheading for the dress portion of style 92M25112 will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 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, Thomas J. Russo Director National Commodity Specialist Division
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