N284086 N2 Ruling Active

The tariff classification of a woman’s knit sequined dress from China

Issued March 24, 2017 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. Style G5352, is a woman’s sleeveless dress constructed from 100 percent nylon mesh knit fabric. The entire garment is covered with sewn-on round sequins. The fully lined dress features a v-shaped front neckline; a straight back (side seam to side seam) with a zipper closure beginning at the neckline extending half way down the center back panel; woven straps measuring approximately ½ inch in width, and a slit at the center back bottom. The dress extends from the shoulders to below the the mid-thigh.

CBP rationale

The applicable subheading for style G5352 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.

Full text

N284086 March 24, 2017 CLA-2-61:OT:RR:NC:N3:359 CATEGORY: Classification TARIFF NO.: 6104.43.2010 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway 11th Floor New York, NY 10003 RE: The tariff classification of a woman’s knit sequined dress from China Dear Ms. Lee: In your letter dated February 28, 2017, you requested a tariff classification ruling. As requested, your sample will be returned. Style G5352, is a woman’s sleeveless dress constructed from 100 percent nylon mesh knit fabric. The entire garment is covered with sewn-on round sequins. The fully lined dress features a v-shaped front neckline; a straight back (side seam to side seam) with a zipper closure beginning at the neckline extending half way down the center back panel; woven straps measuring approximately ½ inch in width, and a slit at the center back bottom. The dress extends from the shoulders to below the the mid-thigh. The applicable subheading for style G5352 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. 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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