The tariff classification of a woman’s dress
Issued December 29, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010
Headings: 6104
Product description
As requested, your sample will be returned. Style 1026012, is a woman’s plus size sleeveless dress constructed from two different types of fabric. The garment features a u-shaped neckline, a decorative overlay, a polyurethane belt, a side zipper closure and a hemmed bottom. The garment extends to below the knee. The dress is constructed from 98% cotton 2% spandex woven fabric and the overlay is constructed from 100% nylon open-work knit fabric which prevents counting stitches in the direction that they were formed. As stated, the dress is made up of two different fabrics. Such garments are considered a composite good with the classification determined by the fabric which imparts the essential character, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3.(b), noted. The essential character of the dress is imparted by the open-work knit fabric. Although you requested classification of 6204.42.3050, HTSUS, the garment is more specifically provided for in heading 6104, HTSUS.
CBP rationale
The applicable subheading for style 1026012 will be 6104.43.2010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted (con.
Full text
N259849 December 29, 2014 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Abigail Mugrage Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of a woman’s dress Dear: Ms. Mugrage: In your letter dated December 1, 2014, you requested a tariff classification ruling. As requested, your sample will be returned. Style 1026012, is a woman’s plus size sleeveless dress constructed from two different types of fabric. The garment features a u-shaped neckline, a decorative overlay, a polyurethane belt, a side zipper closure and a hemmed bottom. The garment extends to below the knee. The dress is constructed from 98% cotton 2% spandex woven fabric and the overlay is constructed from 100% nylon open-work knit fabric which prevents counting stitches in the direction that they were formed. As stated, the dress is made up of two different fabrics. Such garments are considered a composite good with the classification determined by the fabric which imparts the essential character, Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation (GRI) 3.(b), noted. The essential character of the dress is imparted by the open-work knit fabric. Although you requested classification of 6204.42.3050, HTSUS, the garment is more specifically provided for in heading 6104, HTSUS. The applicable subheading for style 1026012 will be 6104.43.2010, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted (con.): Dresses: Of synthetic fibers: 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 Renee M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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