N203840 N2 Ruling Active

The tariff classification of a woman’s garment from China

Issued March 1, 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 4048 is an “Exist” label woman’s dress constructed of a 78% viscose 22% polyester jersey fabric. The pull-on dress features a v-shaped front neckline, long sleeves with ribbed knit endings, and a straight garment bottom with a ribbed knit finish. The garment extends to the knee area.

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: Dresses: Of artificial fibers: Other: Women’s.

Full text

N203840 March 1, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Mr. Uzi Saig 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. Saig: In your letter dated February 6, 2012, you requested a tariff classification ruling. The provided sample is being returned as per your request. Style 4048 is an “Exist” label woman’s dress constructed of a 78% viscose 22% polyester jersey fabric. The pull-on dress features a v-shaped front neckline, long sleeves with ribbed knit endings, and a straight garment bottom with a ribbed knit finish. The garment extends to the knee area. 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: 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, Robert B. Swierupski Director National Commodity Specialist Division

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