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B870931997-07-25New YorkClassification

The tariff classification of a woman's dress from Hong Kong

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 2026-04-28 · Updates monthly

Summary

The tariff classification of a woman's dress from Hong Kong

Ruling Text

NY B87093 July 25, 1997 CLA-2-62:RR:NC:TA:360 B87093 CATEGORY: Classification TARIFF NO.: 6204.44.4010 Ms. Ludene Murphree The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of a woman's dress from Hong Kong Dear Ms. Murphree: In your letter dated June 24, 1997, you requested a classification ruling on behalf of Banana Republic. The sample submitted with your request will be returned to you under separate cover. Style 434381 is a woven tank styled dress constructed from a ground fabric that is 100 percent silk and a pile surface of 100 percent rayon. You state that the overall fiber content, by weight, is 45 percent rayon and 55 percent silk. Section XI subheading note 2(B)(b) states that: In the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; Accordingly, the fiber content will be based on the pile surface and therefore, the fiber content of the dress is considered to be 100% rayon. The sleeveless dress features 1 inch wide shoulder straps, a round neckline in front, a scoop neckline in back and a rear zipper closure. The dress is lined with 100 percent polyester woven fabric. The applicable subheading for style 434381 will be 6204.44.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses...: of artificial fibers: other: women's. The duty rate will be 16.7 percent ad valorem. Style 434381 falls within textile category designation 636. Based upon international textile trade agreements products of Hong Kong are subject to a visa requirement and quota restraints. 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. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at (212) 466-5866. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division