N299996 N2 Ruling Active

The tariff classification of a woman’s dress from China

Issued September 10, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6204.42.3050

Headings: 6204

Product description

Your sample will be returned as requested. Style CW7480 is a woman’s dress constructed from 45% cotton, 35% nylon, and 20% viscose open-work fabric. The dress is fully lined and extends from the shoulders to the mid-thigh area. The garment features a stand up collar, a partial back opening secured with two self fabric button closures, and ¾ length sleeves.

CBP rationale

The applicable subheading for style CW7480 will be 6204.42.3050, 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 swimwar): Dresses: Of cotton: Other: Other: Other: Other: Women’s.

Full text

N299996 September 10, 2018 CLA-2-62:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 6204.42.3050 Ms. Hiromi Acuna Chaser 217 E 157th Street Gardena, CA 90731 RE: The tariff classification of a woman’s dress from China Dear Ms. Acuna: In your letter dated August 13, 2018, you requested a tariff classification ruling. Your sample will be returned as requested. Style CW7480 is a woman’s dress constructed from 45% cotton, 35% nylon, and 20% viscose open-work fabric. The dress is fully lined and extends from the shoulders to the mid-thigh area. The garment features a stand up collar, a partial back opening secured with two self fabric button closures, and ¾ length sleeves. The applicable subheading for style CW7480 will be 6204.42.3050, 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 swimwar): Dresses: Of cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.4 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 Kimberly Rackett via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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