The tariff classification of a girl’s dress from Vietnam
Issued February 2, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0020
Headings: 6104
Product description
The submitted sample, Style #462979, described as a “Girl’s Holiday Lace and Taffeta Dress,” is a girl’s drop-waist dress composed of knit and woven components. The bodice portion is constructed from 70 percent cotton and 30 percent polyester open work warp knit fabric. The skirt portion is constructed from 100 percent polyester woven taffeta fabric. The bodice, sleeves, and skirt have a 100 percent cotton lining. The dress features a round neckline, long hemmed sleeves, a gathered skirt and a back opening from the neck to the waist secured with a zipper closure. The essential character of the dress is imparted by the open work bodice fabric. The dress will be imported in girls’ sizes 7-14.
CBP rationale
The applicable subheading for Style #462979 will be 6104.42.0020, 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 cotton: Girls’.
Full text
N261022 February 2, 2015 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6104.42.0020 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of a girl’s dress from Vietnam Dear Ms. Malina: In your letter dated January 19, 2015, you requested a tariff classification ruling. The sample submitted with your letter will be returned to you, as requested. The submitted sample, Style #462979, described as a “Girl’s Holiday Lace and Taffeta Dress,” is a girl’s drop-waist dress composed of knit and woven components. The bodice portion is constructed from 70 percent cotton and 30 percent polyester open work warp knit fabric. The skirt portion is constructed from 100 percent polyester woven taffeta fabric. The bodice, sleeves, and skirt have a 100 percent cotton lining. The dress features a round neckline, long hemmed sleeves, a gathered skirt and a back opening from the neck to the waist secured with a zipper closure. The essential character of the dress is imparted by the open work bodice fabric. The dress will be imported in girls’ sizes 7-14. The applicable subheading for Style #462979 will be 6104.42.0020, 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 cotton: Girls’.” 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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