The tariff classification of a woman’s dress from China
Issued May 22, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6204.43.4030
Headings: 6204
GRI rules applied: GRI 3(c)
Product description
Your sample is being retained for our files. Style F21DG201 is a woman’s dress composed of knit and woven components. The front and back panels extending from slightly below the shoulders to the waist are constructed from 96% rayon and 4% spandex knit fabric. The shoulder portion and the bottom of the dress are constructed from 90% polyester and 10% spandex woven fabric. The dress features a round neckline, a back zipper closure, and a hemmed bottom. Since the dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The garment will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
CBP rationale
The applicable subheading for style F21DG201 will be 6204.43.4030, 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
N214775 May 22, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Melissa Fox Vandegrift Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a woman’s dress from China Dear Ms. Fox: In your letter dated April 19, 2012, you requested a tariff classification ruling on behalf of your client, Tellas Ltd. Your sample is being retained for our files. Style F21DG201 is a woman’s dress composed of knit and woven components. The front and back panels extending from slightly below the shoulders to the waist are constructed from 96% rayon and 4% spandex knit fabric. The shoulder portion and the bottom of the dress are constructed from 90% polyester and 10% spandex woven fabric. The dress features a round neckline, a back zipper closure, and a hemmed bottom. Since the dress is constructed of both knit and woven components, neither the knit fabric nor the woven fabric imparts the essential character. The garment will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style F21DG201 will be 6204.43.4030, 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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