U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a girl's dress from Taiwan.
NY 886230 May 25, 1993 CLA-2-61:S:N5:358 886230 CATEGORY: Classification TARIFF NO.: 6104.43.2020 Ms. Holly Brown Nordstrom, Inc. 1321 2nd Avenue Seattle, WA 98101 RE: The tariff classification of a girl's dress from Taiwan. Dear Ms. Brown: In your letter dated May 13, 1993, you requested a tariff classification ruling. The submitted sample, Style BG827, is a girl's 65% polyester, 35% cotton knitted dress. The garment is sleeveless and has a v- shaped neckline, a partial front opening with a four button closure to the waist, a dropped waist with side patch pockets, and a straight hemmed bottom. You state in your letter that Style BG827 will be imported in sizes 7-9, 10-12, and 13-14. You also stated, in a telephone conversation on May 19, 1993, that Style BG827 will be imported for your spring/summer program. We are returning your sample as you requested. The applicable subheading for the dress, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for girls' dresses, of synthetic fibers, other. The duty rate will be 17% ad valorem. The dress falls within textile category designation 636. Based upon textile trade agreements, products of Taiwan are presently subject to quota restraints and visa requirements. The designated textile and apparel category 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