The tariff classification of a woman’s sleeveless dress from China.
Issued July 2, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
GRI rules applied: GRI 3
Product description
As requested, your sample is being returned to you. The submitted sample, style 310141, is a woman’s dress composed of knit and woven components. The top portion of the dress is constructed of a 100% nylon warp knitted lace-like fabric (the top of the shoulders to the top of the bust in the front and the top of the shoulders to the middle of the back in the rear) and 100% polyurethane woven faux leather fabric (the top of the bust to the waist area in the front and the middle of the back to the waist area in the rear). The bottom portion is constructed of a 100% polyester woven fabric with a 100% polyester woven lining. The top portion has a high front and rear neckline and extends to the waist area. A partial zippered opening runs down the center of the back panel from the rear neckline to the waist area. The woven lower portion extends below the waist and has a hemmed vented bottom. The dress is of a length that reaches to below the knee. In your ruling request, you recommended classification of the submitted garment under HTSUS 3926.20.9050. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace like component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect.
CBP rationale
The applicable subheading for style 310141 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
N243139 July 2, 2013 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Maria E. Julia ANN, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a woman’s sleeveless dress from China. Dear Ms. Julia: In your letter dated June 13, 2013 you requested a classification ruling. As requested, your sample is being returned to you. The submitted sample, style 310141, is a woman’s dress composed of knit and woven components. The top portion of the dress is constructed of a 100% nylon warp knitted lace-like fabric (the top of the shoulders to the top of the bust in the front and the top of the shoulders to the middle of the back in the rear) and 100% polyurethane woven faux leather fabric (the top of the bust to the waist area in the front and the middle of the back to the waist area in the rear). The bottom portion is constructed of a 100% polyester woven fabric with a 100% polyester woven lining. The top portion has a high front and rear neckline and extends to the waist area. A partial zippered opening runs down the center of the back panel from the rear neckline to the waist area. The woven lower portion extends below the waist and has a hemmed vented bottom. The dress is of a length that reaches to below the knee. In your ruling request, you recommended classification of the submitted garment under HTSUS 3926.20.9050. Because the garment is constructed of both knitted and woven components we apply GRI 3 (b), which states that garments will be classified by the component which gives them their essential character. The warp knitted lace like component of the garment imparts the essential character to the garment based on the nature of this material that provides a visual and significant decorative effect. The applicable subheading for style 310141 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 rate of duty 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 John Lombardi at 646-733-3049. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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