Base
8131651995-08-28New YorkClassification

The tariff classification of a woman's dress from the Philippines.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of a woman's dress from the Philippines.

Ruling Text

NY 813165 August 28, 1995 CLA-2-61:S:N:N5:359 813165 CATEGORY: Classification TARIFF NO.: 6104.42.0010 Mr. Michael Skidmore Tower Group International 115 Broad Street Boston, MA 02101-3022 RE: The tariff classification of a woman's dress from the Philippines. Dear Mr. Skidmore: In your letter dated July 28, 1995, on behalf of Newton Buying Corporation, you requested a tariff classification ruling. Your sample is being returned. Style number 502912 is a woman's dress constructed from 60% cotton, 40% polyester, doubleknit, corduroy-like, brushed fabric. The weight and type of fabric are such that the garment is not worn to bed for sleeping. The dress features a round neckline; long hemmed sleeves; 2 side slits; and a hemmed bottom. The garment extends well below the knees. 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 the Philippines 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