N222158 N2 Ruling Active

The tariff classification of women’s dresses from China

Issued July 18, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3050

Headings: 6204

Product description

Your samples will be returned. Style G03 is a woman’s dress constructed from 55% cotton and 45% polyester woven fabric. The pullover style dress features a square neckline, short sleeves, a right side pocket, and a hemmed bottom. Style 900 is a woman’s dress constructed from 55% cotton and 45% polyester woven fabric. The sleeveless pullover style dress features a round neckline, a partial front opening secured by a zipper closure and a self fabric tie at the neck, two front pockets below the waist, and a hemmed bottom.

CBP rationale

The applicable subheading for styles G03 and 900 will be 6204.42.3050, 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 cotton: Other: Other: Other: Other: Women’s.

Full text

N222158 July 18, 2012 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Mr. Joseph Drogalis Prestige Global 1350 Broadway Suite 1505 New York, NY 10018 RE: The tariff classification of women’s dresses from China Dear Mr. Drogalis: In your letter dated June 14, 2012, you requested a tariff classification ruling. Your samples will be returned. Style G03 is a woman’s dress constructed from 55% cotton and 45% polyester woven fabric. The pullover style dress features a square neckline, short sleeves, a right side pocket, and a hemmed bottom. Style 900 is a woman’s dress constructed from 55% cotton and 45% polyester woven fabric. The sleeveless pullover style dress features a round neckline, a partial front opening secured by a zipper closure and a self fabric tie at the neck, two front pockets below the waist, and a hemmed bottom. The applicable subheading for styles G03 and 900 will be 6204.42.3050, 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 cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.4 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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