The tariff classification of woman’s garments from China
Issued March 26, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.44.2010, 6108.92.0030
Product description
The provided sample is being returned as per your request. Style 26462 consists of a woman’s dress with a leather drawstring belt and a dress liner. The dress is constructed of a 50% cotton 50% modal drop needle jersey fabric. The dress features a draped oval front neckline, capped sleeves, belt loops sewn into either side seam at the waist area through which the leather drawstring belt is treaded, and a straight hemmed garment bottom. The dress extends to the knee. The dress and the leather belt are classified as a set. The essential character is imparted by the dress. General Rules of Interpretation (GRI) 3(b) noted. The dress liner is constructed of a 100% lyocell finely knitted fabric. It has a rounded front neckline, the center of which is outwardly exposed below the draped oval neckline of the dress. The dress liner has adjustable spaghetti straps, an upper back that extends straight across from side seam to side seam, and a straight hemmed garment bottom. The dress liner extends to above the hemline of the dress.
CBP rationale
The applicable subheading for the dress and belt will be 6104.44.2010, 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 artificial fibers: Other: Women’s. The applicable subheading for the dress liner will be 6108.92.0030, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s.
Full text
N208423 March 26, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010; 6108.92.0030 Ms. Kim Roebke Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd. Wood Dale, IL 60191 RE: The tariff classification of woman’s garments from China Dear Ms. Roebke: In your letter dated February 28, 2012, you requested a tariff classification ruling on behalf of Garnet Hill Inc. The provided sample is being returned as per your request. Style 26462 consists of a woman’s dress with a leather drawstring belt and a dress liner. The dress is constructed of a 50% cotton 50% modal drop needle jersey fabric. The dress features a draped oval front neckline, capped sleeves, belt loops sewn into either side seam at the waist area through which the leather drawstring belt is treaded, and a straight hemmed garment bottom. The dress extends to the knee. The dress and the leather belt are classified as a set. The essential character is imparted by the dress. General Rules of Interpretation (GRI) 3(b) noted. The dress liner is constructed of a 100% lyocell finely knitted fabric. It has a rounded front neckline, the center of which is outwardly exposed below the draped oval neckline of the dress. The dress liner has adjustable spaghetti straps, an upper back that extends straight across from side seam to side seam, and a straight hemmed garment bottom. The dress liner extends to above the hemline of the dress. The applicable subheading for the dress and belt will be 6104.44.2010, 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 artificial fibers: Other: Women’s. The duty rate will be 14.9% ad valorem The applicable subheading for the dress liner will be 6108.92.0030, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s. The duty rate 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, Thomas J. Russo Director National Commodity Specialist Division
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