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N254623 N2 Ruling Active

The tariff classification of a woman’s dress from China

Issued July 17, 2014 by U.S. Customs and Border Protection.

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N2 N254623 (July 17, 2014)

Tariff classification

HTS codes: 6204.43.4030

Headings: 6204

Product description

Your sample will be returned. Style LHLD6709 is a woman’s dress constructed from 100% polyester woven fabric. The sleeveless dress extends from the neck to the knees in the front and to the ankles in the back. The dress features a round neckline and an elasticized waist.

CBP rationale

The applicable subheading for style LHLD6709 will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s.

Full text

N254623 July 17, 2014 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Josephine Guanio Exist, Inc. 1650 NW 23rd Avenue Ft. Lauderdale, FL 33311 RE: The tariff classification of a woman’s dress from China Dear Ms. Guanio: In your letter dated June 9, 2014, you requested a tariff classification ruling. Your sample will be returned. Style LHLD6709 is a woman’s dress constructed from 100% polyester woven fabric. The sleeveless dress extends from the neck to the knees in the front and to the ankles in the back. The dress features a round neckline and an elasticized waist. The applicable subheading for style LHLD6709 will be 6204.43.4030, 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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 percent 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 the 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 Kimberly Rackett via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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