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C802601997-10-31New YorkClassification

The tariff classification of women's jackets, dresses, skirts and blouses from the Philippines, Sri Lanka and the United Arab Emirates

U.S. Customs and Border Protection · CROSS Database · 6 HTS codes 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 women's jackets, dresses, skirts and blouses from the Philippines, Sri Lanka and the United Arab Emirates

Ruling Text

NY C80260 October 31, 1997 CLA-2-62:RR:NC:TA:360 C80260 CATEGORY: Classification TARIFF NO.: 6204.33.5010; 6204.39.3010; 6204.44.4010; 6204.59.3010; 6206.40.3030; 6211.43.0030 Ms. Kathleen Smith-Ramirez Dalil Fashions,Inc 1400 Broadway Suite 2800 New York, NY 10018 RE: The tariff classification of women's jackets, dresses, skirts and blouses from the Philippines, Sri Lanka and the United Arab Emirates Dear Ms. Smith-Ramirez: In your letter dated September 30, 1997, you requested a classification ruling. Style 77940 consists of a jacket constructed from 100 percent polyester georgette woven fabric and a dress constructed from 65 percent rayon and 35 percent polyester woven fabric. The bolero-like jacket features long sleeves, a stand-up collar, shoulder pads and a full front opening secured by a button and loop closure at the neck. The sleeveless dress features a scoop neckline, straight body, a back vent and a rear zipper closure. Style 62100 consists of a jacket and romper constructed from 65 percent rayon and 35 percent polyester woven fabric. The bolero-like jacket features long sleeves, shoulder pads, a contrasting colored v-neckline and an unsecured full front opening. The jacket also has contrasting colored decorative trim on the front panels. The sleeveless romper which extends from the neck and shoulders to above the knee features contrasting piping around the scoop neckline and arm openings, a self covered belt and a rear zipper closure. Style 57300 consists of a jacket and dress constructed from 65 percent rayon and 35 percent polyester woven fabric. The bolero-like jacket features long sleeves with satin trim at sleeve edge, lapels, a satin collar and a full front opening secured by a hidden hook and eye closure. The jacket also has satin covered button trim. The sleeveless dress features a scoop neckline, a straight body, a back vent and a rear zipper closure. Style 72639 consists of a blouse and skort constructed from 65 percent rayon and 35 percent polyester woven fabric. The blouse features short sleeves, a contrasting colored collar, lapels, an attached modesty panel and a simulated full front opening with button trim. The divided skirt features a waistband with a button, a zipper closure and a flap which covers the leg separation of the garment. The applicable subheading for the jacket of style 77940 will be 6204.33.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): suit-type jackets and blazers: of synthetic fibers: other: women's. The duty rate will be 28.5 percent ad valorem. The applicable subheading for the jackets of styles 57300 and 62100 will be 6204.39.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers...: of other textile materials: of artificial fibers: other: women's. The duty rate will be 28.5 percent ad valorem. The applicable subheading for the dresses of styles 77940 and 57300 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: other: women's. The duty rate will be 16.7 percent ad valorem. The applicable subheading for the romper of style 62100 will be 6211.43.0030, Harmonized tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women's or girls': of man-made fibers: washsuits, sunsuits, one-piece playsuits and similar apparel. The duty rate will be 16.7 percent ad valorem. The applicable subheading for the blouse of style 72639 will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' blouses, shirts and shirt-blouses: of man-made fibers: other: other: women's. The duty rate will be 28.1 percent ad valorem. The applicable subheading for the divided skirt of style 72639 will be 6204.59.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts...: of other textile materials: of artificial fibers: other: other: women's. The duty rate will be 16.7 percent ad valorem. The jackets fall within textile category designation 635; the dresses fall within textile category 636; the romper falls within textile category 237; the blouse falls within textile category 641 and the divided skirt falls within textile category 642. Based upon international textile trade agreements products of the Philippines and Sri Lanka are subject to a visa requirement and quota restraints. Currently, products of the United Arab Emirates are subject to quota restraints or visa requirements with the exception of category 237 which is not subject to 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, Robert B. Swierupski Director, National Commodity Specialist Division