U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of a woman’s man-made dress and top from Hong Kong or China.
PD E85306 September 3, 1999 CLA-2-61: NEW: TCBI: I19 E85306 CATEGORY: Classification TARIFF NO.: 6104.44.2010; 6114.30.1020 Ms. Virginia Sun The J. Jill Group, Inc. 25 Recreation Park Drive, Suite 200 Hingham, MA 02043 RE: The tariff classification of a woman’s man-made dress and top from Hong Kong or China. Dear Ms. Sun: In your letter dated June 18, 1999 you requested a tariff classification ruling. Two samples were submitted. The first sample is designated as style number 4812. It is a dress made of 62% rayon and 38% polyester knit fabric. The dress has a round-neck and is sleeveless with an A-line body that is floor length. The second sample is designated as style 4812B. It is a garment made from 53% cotton and 47% rayon knit fabric. The garment is designed to fit the upper body and is a pullover that reaches to about the mid-thigh. It has a round neckline, short sleeves and has two side slits that begins approximately three inches below the armholes. The neckline and the side openings are trimmed with ¼ inches overlock stitching with a self-yarn finish. The garment has a ribbed knit at the bottom and the sleeves. The sample garments are being returned as requested. The applicable subheading for the dress (style 4812) will be 6104.44.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, . . . dresses, skirts, divided skirts, . . . knitted or crocheted, of artificial fibers, other, women’s. The rate of duty will be 16 percent ad valorem. The applicable subheading for the top (style 4812B) will be 6114.20.0010, HTS, which provides for other garments, knitted or crocheted, of cotton, tops, women’s or girls’. The rate of duty will be 11.2 percent ad valorem The dress falls within textile category designation 636. The top falls within textile category designation 639. Based upon international textile trade agreements, products of China and Hong Kong are subject to quota and the requirement of a visa. This replaces original ruling number PD 83627. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment. 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, Kathleen M. Haage Area Director New York/Newark Area
Other CBP classification decisions referencing the same tariff code.