The tariff classification of woman’s knit dress from Mexico.
Issued April 28, 2014 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 4000, is a woman’s sleeveless pull-on dress constructed from 90% polyester and 10% spandex knit fabric. The dress features a u-shaped front neckline, shoulder straps measuring approximately 1 ½ inches wide, contrast color fabric on the upper rear panel extending to the front of the shoulder straps, and a hemmed garment bottom. The dress extends from the shoulders to the mid-thigh area.
CBP rationale
The applicable subheading for style 4000 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
N252396 April 28, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Rosanna Florentino Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of woman’s knit dress from Mexico. Dear Ms. Florentino: In your letter dated April 7, 2014, you requested a classification ruling on behalf of Augusta Sportswear. As requested, your sample is being returned to you. Your sample, style 4000, is a woman’s sleeveless pull-on dress constructed from 90% polyester and 10% spandex knit fabric. The dress features a u-shaped front neckline, shoulder straps measuring approximately 1 ½ inches wide, contrast color fabric on the upper rear panel extending to the front of the shoulder straps, and a hemmed garment bottom. The dress extends from the shoulders to the mid-thigh area. You state in your letter that the garment will be available in ladies sizes XS-2XL. The applicable subheading for style 4000 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 Renee Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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