The tariff classification of a woman’s dress from China.
Issued August 15, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.44.2010
Headings: 6104
Product description
As requested, your sample is being returned to you. Style MYJD050 is a woman’s dress that is stated to be constructed of a 75% rayon 15% polyester 10% metallic ribbed knit fabric. The pull-on dress features a cowl collar neckline, short sleeves, and a straight garment bottom. The garment extends to the knee area. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is composed of three yarns. One 2 ply rayon yarn (61.5% by weight), one 1 ply polyester yarn (17% by weight), and one 2 ply metalized yarn (21.5% by weight). The 2 ply metalized yarn is composed of 1 ply metalized yarn (64.7% by weight) twisted with a 1 ply polyester filament yarn (35.3% by weight). The overall composition of the sample is 61.5% rayon, 30.9% polyester, and 7.6% metalized knit fabric.
CBP rationale
The applicable subheading for Style MYJD050 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
N218384 August 15, 2012 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s dress from China. Dear Ms. Caldwell: In your letter dated May 17, 2012 you requested a classification ruling. As requested, your sample is being returned to you. Style MYJD050 is a woman’s dress that is stated to be constructed of a 75% rayon 15% polyester 10% metallic ribbed knit fabric. The pull-on dress features a cowl collar neckline, short sleeves, and a straight garment bottom. The garment extends to the knee area. In order to classify this sample we have sent it to the U.S. Customs and Border Protection laboratory. The laboratory has reported that the garment is composed of three yarns. One 2 ply rayon yarn (61.5% by weight), one 1 ply polyester yarn (17% by weight), and one 2 ply metalized yarn (21.5% by weight). The 2 ply metalized yarn is composed of 1 ply metalized yarn (64.7% by weight) twisted with a 1 ply polyester filament yarn (35.3% by weight). The overall composition of the sample is 61.5% rayon, 30.9% polyester, and 7.6% metalized knit fabric. The applicable subheading for Style MYJD050 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 Francine Vivona-Brock at 646-733-3049. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of women’s knit garments from Indonesia
The tariff classification of a women’s dress from China
The tariff classification of a jacket and women’s dresses from China or Indonesia
The tariff classification of a woman’s dress from China
The tariff classification of five women’s garments from Vietnam. Correction to Ruling Number N265256
The tariff classification of woman’s knit dress from China.
The tariff classification of five garments from China.
The tariff classification of a woman’s knit dress and top from China.
The tariff classification of a woman’s pullover and a woman’s dress from China.
The tariff classification of woman’s knit dress from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →