N261038 N2 Ruling Active

The tariff classification of woman’s knit dress from China

Issued February 12, 2015 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. Your sample, style GB060, is a woman’s sleeveless dress constructed from 95% polyester and 5% spandex knit fabric. The dress features a jewel neckline, a mesh fabric outer layer, a back zipper closure beginning at the neck and continuing to below the waist. The dress extends from the shoulders to the knee area and has a straight hemmed bottom.

CBP rationale

The applicable subheading for style GB060 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 (con.

Full text

N261038 February 12, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Melissa Fox Vandegrift Forwarding Co. 100 Walnut Avenue, Suite 600 Clark, NJ 07066 RE: The tariff classification of woman’s knit dress from China Dear Ms. Fox: In your letter dated January 14, 2015, you requested a tariff classification ruling on behalf of Tellas Ltd. As requested, your sample will be returned. Your sample, style GB060, is a woman’s sleeveless dress constructed from 95% polyester and 5% spandex knit fabric. The dress features a jewel neckline, a mesh fabric outer layer, a back zipper closure beginning at the neck and continuing to below the waist. The dress extends from the shoulders to the knee area and has a straight hemmed bottom. The applicable subheading for style GB060 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 (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 via email at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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