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The tariff classification of a woman’s dress from China.
Issued January 7, 2013 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N236795 (January 7, 2013)
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
Your sample is being returned as requested. The submitted sample, style AZJD236, is a woman’s sleeveless dress. The top portion of the dress extending from the shoulders to the waist is constructed of 60% cotton and 40% polyester jersey knit fabric, and the bottom skirt portion that extends to the knee area is constructed of 62% polyester, 33% rayon, and 5% spandex jersey knit fabric. The skirt overlay is constructed of 100% polyester chiffon woven fabric. The top portion features a u-shaped front neckline, a high rear neckline, and a slight gathering at the waist seam. The lower portion features a straight hemmed garment bottom. The dress extends from the shoulders to the knee area. The woven overlay is sewn into the waist seam and extends to below the knee at the sides of the garment. The essential character of the garment is imparted by the knitted fabric of the top portion of the dress, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted.
CBP rationale
The applicable subheading for style AZJD236 will be 6104.42.0010, 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 cotton: Women’s.
Full text
N236795 January 7, 2013 CLA-2-61:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Jennifer Caldwell Global Gold, 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 December 18, 2012 you requested a classification ruling. Your sample is being returned as requested. The submitted sample, style AZJD236, is a woman’s sleeveless dress. The top portion of the dress extending from the shoulders to the waist is constructed of 60% cotton and 40% polyester jersey knit fabric, and the bottom skirt portion that extends to the knee area is constructed of 62% polyester, 33% rayon, and 5% spandex jersey knit fabric. The skirt overlay is constructed of 100% polyester chiffon woven fabric. The top portion features a u-shaped front neckline, a high rear neckline, and a slight gathering at the waist seam. The lower portion features a straight hemmed garment bottom. The dress extends from the shoulders to the knee area. The woven overlay is sewn into the waist seam and extends to below the knee at the sides of the garment. The essential character of the garment is imparted by the knitted fabric of the top portion of the dress, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) Rule 3 (b), noted. The applicable subheading for style AZJD236 will be 6104.42.0010, 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 cotton: Women’s. The duty rate will be 11.5% 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 at 646-733-3049. Sincerely, Thomas J. Russo Director, National Commodity Specialist Division
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