U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a woman's dress from Taiwan.
NY 806331 February 16, 1995 CLA-2-61:S:N:N5:359 806331 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Ms. Mary Jo Muoio Barthco International, Inc. 90 West Street New York, NY 10006 RE: The tariff classification of a woman's dress from Taiwan. Dear Ms. Muoio: In your letter dated January 25, 1995, on behalf of Jones New York, you requested a tariff classification ruling. Your sample is being returned as requested. The submitted sample, Style S/23337, is a woman's sleeveless dress constructed from 100% cotton, knit fabric. The dress extends from the shoulder to the mid-thigh area and features a ribbed, shirt-type collar; a full front opening with 14 button closures; and a hemmed bottom. The applicable subheading for the dress will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, knitted: of cotton. The duty rate will be 12.1% ad valorem. The dress falls within textile category designation 336. Based upon international textile trade agreements products of Taiwan are subject to quota restraints and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport