The tariff classification of woman’s knit dress from China.
Issued February 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
As requested, your sample is being returned to you. Your sample, style 1106, is a woman’s “Cristina Love” label sleeveless pull-on dress constructed from 100% polyester knitted fabric. The dress features a u-shaped front neckline, a high rear neckline, mesh fabric at the shoulders, upper front and upper rear panels, a zipper closure along the right side seam from under the arm to the waist area, and a hemmed garment bottom. The dress extends from the shoulders to the mid-thigh.
CBP rationale
The applicable subheading for style 1106 will be 6104.43.2010, 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 synthetic fibers: other: women’s.
Full text
N238168 February 21, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 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 30, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 1106, is a woman’s “Cristina Love” label sleeveless pull-on dress constructed from 100% polyester knitted fabric. The dress features a u-shaped front neckline, a high rear neckline, mesh fabric at the shoulders, upper front and upper rear panels, a zipper closure along the right side seam from under the arm to the waist area, and a hemmed garment bottom. The dress extends from the shoulders to the mid-thigh. You state in your letter that the garment will be available in ladies sizes S-XL. The applicable subheading for style 1106 will be 6104.43.2010, 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 synthetic fibers: other: women’s. The duty rate will be 16% 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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