The tariff classification of two women’s dresses from China
Issued March 3, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6104.43.2010, 6204.43.4030
Product description
As requested, your samples will be returned. Item No. AFU0246A is a woman’s dress constructed from 90 percent nylon and 10 percent Spandex open-work knit fabric. The dress features a round neckline with contrasting trim, a rear zipper closure beginning at the neckline to the upper back panel, long sleeves with five button closures at the sleeve endings. The dress extends to below mid thigh and will be offered in missy plus sizes 1X – 3X. The inner dress, Item No. AFU0246B, is a sleeveless garment constructed from 100 percent polyester woven fabric. It extends from the shoulders to just above the knee area and features shoulder straps, darts below the bust, a U-shaped front neckline, and a hemmed bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back.
CBP rationale
The applicable subheading for Item No. AFU0246A 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: Dresses: Of synthetic fibers: Other: Women’s. The applicable subheading for Item No. AFU0246B, the inner dress, 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
N283107 March 3, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6204.43.4030 Mr. Jerry Armani Mamiye Brothers 1385 Broadway Suite 1800 New York, NY 10018 RE: The tariff classification of two women’s dresses from China Dear Mr. Armani: In your letter dated January 30, 2017, you requested a tariff classification ruling. As requested, your samples will be returned. Item No. AFU0246A is a woman’s dress constructed from 90 percent nylon and 10 percent Spandex open-work knit fabric. The dress features a round neckline with contrasting trim, a rear zipper closure beginning at the neckline to the upper back panel, long sleeves with five button closures at the sleeve endings. The dress extends to below mid thigh and will be offered in missy plus sizes 1X – 3X. The inner dress, Item No. AFU0246B, is a sleeveless garment constructed from 100 percent polyester woven fabric. It extends from the shoulders to just above the knee area and features shoulder straps, darts below the bust, a U-shaped front neckline, and a hemmed bottom. The back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. The applicable subheading for Item No. AFU0246A 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: Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16 percent ad valorem. The applicable subheading for Item No. AFU0246B, the inner dress, 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 https://hts.usitc.gov/current. 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 Orsat via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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