Base
F813482000-01-07New YorkClassification

The tariff classification of women’s dresses and jackets from Hong Kong

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-06 · Updates monthly

Summary

The tariff classification of women’s dresses and jackets from Hong Kong

Ruling Text

PD F81348 January 7, 2000 CLA-2-61:LA:S:T:1:2:I23 F81348 CATEGORY: Classification TARIFF NO.: 6104.33.2000; 6104.43.2010 Ms. Lisa York Assistant Import Manager-HQ7 Spiegel Imports 3500 Lacey Road Downers Grove, Illinois 60515 RE: The tariff classification of women’s dresses and jackets from Hong Kong Dear Ms. York: In your letter dated December 21, 1999, you requested a tariff classification ruling. The submitted samples, styles 98-3088K, catalog number 98-0978 and 98-3052K, catalog number 98-0623 are women’s knit dress and jacket sets constructed from 70% polyester, 25% rayon, 5% spandex knit fabric. Style 98-3088K, catalog number 98-0978 consists of a dress and a bolero jacket. The dress is sleeveless, ankle length and features a scoop neckline. The bolero jacket has a full frontal opening with no closure, long sleeves and a hemmed bottom that does not reach the waist. Style 98-3052K, catalog number 98-0623 consists of a dress and a box jacket. The dress is sleeveless, ankle length and features a round neckline. The box jacket has a shallow round neckline, a full frontal opening with a single button closure at the neckline, long sleeves and a hemmed bottom that extends to the waistline. Your samples will be returned as requested. The applicable subheading for the dresses will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’suits…knitted or crocheted: dresses: of synthetic fibers: other: women’s. The rate of duty will be 16.4% ad valorem. The applicable subheading for the jackets will be 6104.33.2000, HTS, which provides for women’s or girls’ suits… knitted or crocheted: suit –type jackets and blazers: of synthetic fibers: other. The rate of duty will be 28.9%. The dresses fall within textile category designation 636 while the jackets fall within textile category 635. As products of Hong Kong, these garments are subject to a visa requirement and quota restraints 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