U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Primary HTS Code
6104.42.0010
$33.8M monthly imports
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Ruling Age
27 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly
The tariff classification of three women?s 60%cotton, 40% polyester knitted ?loungers? from Taiwan or Honduras
PD D87240 COMMENT3February 5, 1999 COMMENT4CLA-2-61:CO:CH:DGD:IO5 D87240 CATEGORY: Classification COMMENT5TARIFF NO.: 6104.42.0010, 6114.20.0015 COMMENT6Mr. William A. Vollmerhausen Kmart Corporation Resource Center 3100 West Big Beaver Road Troy, 48084-3163COMMENT7 Re: The tariff classification of three women?s 60%cotton, 40% polyester knitted ?loungers? from Taiwan or Honduras COMMENT8Dear Mr. Vollmerhausen: COMMENT9 In your letter, dated January 18, 1999, you requested a tariff classification ruling. COMMENT10 The submitted samples, Style numbers 3174, 3196, and 3218, are three women?s ankle length garments constructed of 60% cotton, 40% polyester finely knitted fabric. Style 3174 is a woman?s sleeveless dress with a scoop neckline, tank styled straps, a chest pocket, and a hemmed bottom with a nineteen inch slit on the left side. Style 3196 is a woman?s dress with a v-neckline with three decorative buttons, short hemmed sleeves, and a hemmed bottom. The features on the jumper, Style 3218, include a v-neckline, oversized armholes, a chest pocket, and a hemmed bottom. COMMENT11The applicable subheading for the dresses(style numbers 3174 and 3196) will be 6104.42.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dresses, knitted or crocheted: of cotton: women?s. The rate of duty will be 11.8%. The applicable subheading for the jumper, Style 3218, will be 6114.20.0015, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: jumpers. The rate of duty will be 11.2%. COMMENT12Style numbers 3174 and 3196 fall within textile category designation 336. Style number 3218 falls within textile category designation 359. Based upon international textile trade agreements, products of Taiwan are currently subject to quota and the requirement of a visa. Currently products of Honduras are not subject to quota or the requirment 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, COMMENT13 Robert Parsons Acting Port Director Chicago, Illinois