The tariff classification of a woman’s dress from China
Issued March 19, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.42.0010
Headings: 6104
Product description
Your sample will be returned. Style SC31153 is a woman’s pullover dress constructed from 53% cotton, 40% rayon and 7% nylon interlock knit fabric. The garment measures 32 inches from the shoulder to the hem. The dress features a scooped front neckline with self-fabric capping, a high rear neckline, long hemmed sleeves and a one and three quarter inch self-fabric rib-knit waistband. The dress has an asymmetrical hemline extending to below the mid-thigh. HQ967334 (10/25/2004) noted.
CBP rationale
The applicable subheading for style SC31153 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).
Full text
N261817 March 19, 2015 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Steven Kim Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s dress from China Dear Mr. Kim: In your letter dated February 5, 2015, you requested a tariff classification ruling. Your sample will be returned. Style SC31153 is a woman’s pullover dress constructed from 53% cotton, 40% rayon and 7% nylon interlock knit fabric. The garment measures 32 inches from the shoulder to the hem. The dress features a scooped front neckline with self-fabric capping, a high rear neckline, long hemmed sleeves and a one and three quarter inch self-fabric rib-knit waistband. The dress has an asymmetrical hemline extending to below the mid-thigh. HQ967334 (10/25/2004) noted. The applicable subheading for style SC31153 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 Renée M. Orsat at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
Ruling history
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