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B860181997-06-23New YorkClassification

The tariff classification of two women's dresses from India

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly

Summary

The tariff classification of two women's dresses from India

Ruling Text

PD B86018 June 23, 1997 CLA-2-62-NO:TC:I06 B86018 CATEGORY: Classification TARIFF NO.: 6204.42.3030, 6204.44.4010 Mr. Haresh Sajnani I. E. Industries Fashions, Incorporated 525 Seventh Avenue, 18th Floor New York, New York 10018 RE: The tariff classification of two women's dresses from India Dear Mr. Sajnani: In your letter dated June 2, 1997, you requested a tariff classification ruling. Two samples of women's dresses, Style #s 1 and 2, were submitted. Style # 1 is composed of 100% rayon woven fabric. This style extends from the neck to just below the calves and features a bodice formed primarily by a U-shaped section which includes a partial, frontal opening with a three button closure; a U-shaped neckline; pleats; and short, hemmed sleeves. Style # 2 is composed of 100% cotton woven fabric. This sleeveless dress extends from the neck to just below the calf and features a U-shaped neckline; a full frontal opening with button closures; high waist; gathers at the waist; and a hemmed bottom. Per your request, your samples are returned herewith. The applicable subheading for Style # 1 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, of artificial fibers, other, other, women's. The rate of duty will be 16.7 percent ad valorem. The applicable subheading for Style # 2 will be 6204.42.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's dresses, of cotton, other, other, other, with two or more colors in the warp and/or the filling, women's. The rate of duty will be 11.3 percent ad valorem. Style # 1 falls within textile category designation 636. Style # 2 falls within textile category designation 336. Based upon international textile trade agreements, products of India are subject to quota 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. 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 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. Sincerely, Allen H. Paterson Port Director New Orleans, Louisiana