U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6204.42.3040
$110.2M monthly imports
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Ruling Age
28 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of a girls' dress from the Philippines
PD C83829 February 11, 1998 CLA-2-62:SF G03 C83829 CATEGORY: Classification TARIFF NO.: 6204.42.3040 Ludene Murphree Import Operations Manager The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of a girls' dress from the Philippines Dear Ms. Murphree: In your letter dated January 22, 1998 you requested a tariff classification ruling. Style 576038 is made from a blue denim fabric which you state is 100% cotton. This short length sundress has a full front opening secured by metal snaps. The front neckline is scooped and the back is straight across. The dress has narrow self fabric shoulder straps, and embroidered patch pockets on the front halfway between the waistline and the hemmed bottom. It will be imported in sizes 2/3 through 16. The applicable subheading for this dress will be 6204.42.3040, 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): Dresses: Of cotton: Other: Other: With two or more colors in the warp and/or filling: Girls'. The rate of duty will be 10.9 percent ad valorem. This style falls within textile category designation 336. Based upon international textile trade agreements, products of the Philippines 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. Although you requested that your sample be returned to you, in a telephone conversation you agreed that the sample may be retained in New York in the permanent collection of reference samples maintained by National Import Specialist Bruce Kirschner. 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, Alice M. Rigdon Port Director San Francisco