N239984 N2 Ruling Active

The tariff classification of a woman’s knit dress from China.

Issued April 5, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

As requested, your sample is being returned to you. Your sample, style 00S4CG-UFLT-EVEND, is a woman’s “DIESEL” label sleeveless dress constructed from 60% cotton and 40% polyester jersey knit fabric. The dress features a rounded front neckline with a faux button, spaghetti shoulder straps with a racer back, a fabric “Diesel Industry” label sewn under the wearer’s right arm, and a hemmed garment bottom. The dress extends from the shoulders to the calf area.

CBP rationale

The applicable subheading for style 00S4CG-UFLT-EVEND 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 (con): Dresses: Of cotton: Women’s.

Full text

N239984 April 5, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Elizabeth Orzol Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a woman’s knit dress from China. Dear Ms. Orzol: In your letter dated March 20, 2013 you requested a classification ruling. As requested, your sample is being returned to you. Your sample, style 00S4CG-UFLT-EVEND, is a woman’s “DIESEL” label sleeveless dress constructed from 60% cotton and 40% polyester jersey knit fabric. The dress features a rounded front neckline with a faux button, spaghetti shoulder straps with a racer back, a fabric “Diesel Industry” label sewn under the wearer’s right arm, and a hemmed garment bottom. The dress extends from the shoulders to the calf area. The applicable subheading for style 00S4CG-UFLT-EVEND 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 (con): 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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