The tariff classification of woman’s knit dress from China.
Issued March 4, 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. The submitted sample, style 84F23Q06, is a woman’s “C&C California” label dress. The garment is constructed from 66% rayon, 28% nylon, and 6% spandex knit fabric and 100% viscose knitted fabric with a polyurethane coating (the upper front and upper rear panels extending to just below the bust, and the top of the sleeves). The dress features a round front neckline, short hemmed sleeves, a zipper closure at the rear neckline, and a hemmed garment bottom. The dress extends from the shoulders to the knee area. The garment is not made up of plastic coated material.
CBP rationale
The applicable subheading for Style 84F23Q06 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
N238528 March 4, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.44.2010 Ms. Marilyn G. Santos Supreme International, LLC 3000 NW 107th Avenue Miami, FL 33172 RE: The tariff classification of woman’s knit dress from China. Dear Ms. Santos: In your letter dated February 11, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 84F23Q06, is a woman’s “C&C California” label dress. The garment is constructed from 66% rayon, 28% nylon, and 6% spandex knit fabric and 100% viscose knitted fabric with a polyurethane coating (the upper front and upper rear panels extending to just below the bust, and the top of the sleeves). The dress features a round front neckline, short hemmed sleeves, a zipper closure at the rear neckline, and a hemmed garment bottom. The dress extends from the shoulders to the knee area. The garment is not made up of plastic coated material. The applicable subheading for Style 84F23Q06 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
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 →