U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6204.43.4030
$88.7M monthly imports
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Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly
The tariff classification of women's garments from the Philippines, Sri-Lanka or the United Arab Emirates
PD C81480 November 26, 1997 CLA-2-62:LA:S:T:1:2:I23 C81480 CATEGORY: Classification TARIFF NO.: 6204.43.4030; 6211.43.0091 Miss Kathleen Smith-Ramirez Import Manager Dalil Fashions, Inc. 1400 Broadway Suite 2800 New York, New York 10018 RE: The tariff classification of women's garments from the Philippines, Sri-Lanka or the United Arab Emirates Dear Ms. Smith-Ramirez : In your letter dated November 6, 1997, you requested a tariff classification ruling. The submitted samples, style 78140, are a dress and a sheer outer garment that can be worn over the dress. Both are constructed from 100% woven polyester. The 2-tier dress extends from the shoulders to just above the knee, has a lining, a round neckline, spaghetti straps, a hemmed bottom and shorter, open center front flaps revealing part of the lining, thus creating the tier. The sheer, sleeveless outer garment extends from the shoulders to the mid-thigh area and features a round neckline, open center front flaps and hemmed edges. Your samples will be returned as requested. The applicable subheading for the dress will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTS), which provides for women's or girls' suits...and shorts (other than swimwear): dresses: of synthetic fibers: other: other: other: women's. The rate of duty will be 16.7% ad valorem. The applicable subheading for the sheer outer garment will be 6211.43.0091, HTS, which provides for track suits...other garments: of man-made fibers: other. The rate of duty will be 16.7% ad valorem. The dress falls within textile category designation 636. As a product of the Philippines, Sri Lanka and the United Arab Emirates, this merchandise is subject to a visa requirement and quota restraints based upon international textile trade agreements. The sheer outer garment falls within textile category designation 659. As a product of the Philippines, this merchandise is subject to a visa requirement and quota restraints while as a product of Sri-Lanka and the United Arab Emirates, this merchandise is subject to a visa requirement only based upon international textile trade agreements. 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. 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 this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach