The tariff classification of woman’s knit dress from China.
Issued January 22, 2013 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. Your sample, style 4130, is a woman’s “Cristina Love” label sleeveless pull-on dress constructed from 95% viscose and 5% spandex knit fabric. The dress features a u-shaped front and rear neckline, adjustable elastic spaghetti shoulder straps, sewn on plastic beads and sequins on the front panel, and a hemmed garment bottom. The dress extends from the shoulders to the knee area.
CBP rationale
The applicable subheading for style 4130 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
N237328 January 22, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Mr. Shaul Ashkenazy Exist, Inc. 1650 NW 23rd Avenue, Unit A Fort Lauderdale, FL 33311 RE: The tariff classification of woman’s knit dress from China. Dear Mr. Ashkenazy: In your letter dated January 11, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 4130, is a woman’s “Cristina Love” label sleeveless pull-on dress constructed from 95% viscose and 5% spandex knit fabric. The dress features a u-shaped front and rear neckline, adjustable elastic spaghetti shoulder straps, sewn on plastic beads and sequins on the front panel, and a hemmed garment bottom. The dress extends from the shoulders to the knee area. You state in your letter that the garment will be available in ladies sizes S-XL. The applicable subheading for style 4130 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 359 at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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