CBP Ruling N261158 — The tariff classification of a woman’s dress from Vietnam or Indonesia

Tariff classification

Headings: 6204

Product description

Your sample will be returned as requested. Style PPK 114263 is a woman’s pullover-style dress composed of two garments permanently attached at the armholes and the back. The inner garment is constructed from 95% rayon and 5% spandex knit fabric and extends from the bust to the knees. The outer garment is constructed from 100% polyester woven fabric and extends from the bust to the waist. The sleeveless dress features a V-neckline, adjustable spaghetti straps, and a hemmed bottom. The dress extends straight across from side seam to side seam in the back, leaving the upper half of the back exposed. Although you requested classification of style PPK 114263 under heading 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), the woven component imparts the essential character of the garment. Consequently,

CBP rationale

the applicable subheading for style PPK 114263 will be 6204.43.4030, 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

N261158 February 24, 2015 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.43.4030 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive MS 2216 Plano, TX 75024 RE: The tariff classification of a woman’s dress from Vietnam or Indonesia Dear Ms. Morrell: In your letter dated January 20, 2015, you requested a tariff classification ruling. Your sample will be returned as requested. Style PPK 114263 is a woman’s pullover-style dress composed of two garments permanently attached at the armholes and the back. The inner garment is constructed from 95% rayon and 5% spandex knit fabric and extends from the bust to the knees. The outer garment is constructed from 100% polyester woven fabric and extends from the bust to the waist. The sleeveless dress features a V-neckline, adjustable spaghetti straps, and a hemmed bottom. The dress extends straight across from side seam to side seam in the back, leaving the upper half of the back exposed. Although you requested classification of style PPK 114263 under heading 6104.44.2010, Harmonized Tariff Schedule of the United States (HTSUS), the woven component imparts the essential character of the garment. Consequently, the applicable subheading for style PPK 114263 will be 6204.43.4030, 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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