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N257941 N2 Ruling Active

The tariff classification of a woman’s dress from India

Issued October 31, 2014 by U.S. Customs and Border Protection.

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N2 N257941 (October 31, 2014)

Tariff classification

HTS codes: 6104.42.0010

Headings: 6104

Product description

As requested, your sample will be returned. Style 00SBL5-0DAEY, is a woman’s dress constructed from 85% cotton and 15% polyester jersey knit fabric. The dress features a U-shape front rib knit banded neckline, two side seam pockets below the waist, a sewn on “Diesel” label at the lower side seam, short dolman sleeves with rib knit banded cuffs and a rib knit banded bottom. The dress extends from the shoulders to below the knee.

CBP rationale

The applicable subheading for style 00SBL5-0DAEY 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

N257941 October 31, 2014 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 dress from India Dear Ms. Orzol: In your letter dated October 3, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 00SBL5-0DAEY, is a woman’s dress constructed from 85% cotton and 15% polyester jersey knit fabric. The dress features a U-shape front rib knit banded neckline, two side seam pockets below the waist, a sewn on “Diesel” label at the lower side seam, short dolman sleeves with rib knit banded cuffs and a rib knit banded bottom. The dress extends from the shoulders to below the knee. The applicable subheading for style 00SBL5-0DAEY 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 rate of duty will be 11.5 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 Renee M. Orsat via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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