N246811 N2 Ruling Active

The tariff classification of a woman’s beach cover-up dress from India

Issued October 25, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6108.92.0030

Headings: 6108

Product description

The submitted sample, Madden’s Article number D57506 and Vendor’s Article number PCH-2020-12, is a woman’s “Beach Crochet Dress” constructed of 100 percent viscose crochet fabric. The loose fitting garment features a sheer textural geometric crochet pattern; a deep V-shaped neckline in front, and a V- shaped back neckline exposing the upper back; oversized armholes; short sleeves; a curved bottom that is slightly longer at the sides. The garment extends from the shoulders to the lower thigh area. The garment is adorned with 6 inch long fringes all around the bottom. We are returning your sample.

CBP rationale

The applicable subheading for Madden’s article number D57506 and vendor’s article number PCH-2020-12 , will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made fibers: Other: Women’s.

Full text

N246811 October 25, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6108.92.0030 Ms. Tina Fang Steven Madden, Ltd. 52-16 Barnett Avenue Long Island City, NY 11104 RE: The tariff classification of a woman’s beach cover-up dress from India Dear Ms. Fang: In your letter dated October 4, 2013, you requested a tariff classification ruling. The submitted sample, Madden’s Article number D57506 and Vendor’s Article number PCH-2020-12, is a woman’s “Beach Crochet Dress” constructed of 100 percent viscose crochet fabric. The loose fitting garment features a sheer textural geometric crochet pattern; a deep V-shaped neckline in front, and a V- shaped back neckline exposing the upper back; oversized armholes; short sleeves; a curved bottom that is slightly longer at the sides. The garment extends from the shoulders to the lower thigh area. The garment is adorned with 6 inch long fringes all around the bottom. We are returning your sample. The applicable subheading for Madden’s article number D57506 and vendor’s article number PCH-2020-12 , will be 6108.92.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Other: Of man-made 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

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 →