Base
L800272004-11-12New YorkClassification

The tariff classification of a woman’s dress and romper from Taiwan.Dear Ms. Cheung:

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 2026-05-04 · Updates monthly

Summary

The tariff classification of a woman’s dress and romper from Taiwan.Dear Ms. Cheung:

Ruling Text

NY L80027 November 12, 2004 CLA-2-61:RR:NC:361: NY L80027 CATEGORY: Classification TARIFF NO.: 6104.43.2010; 6114.30.3030 Ms. Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a woman’s dress and romper from Taiwan. Dear Ms. Cheung: In your letter dated October 15, 2004, you requested a classification ruling for two women’s garments. The samples will be returned, as requested. Style 45407 is a woman’s dress constructed from 70 percent polyester, 30 percent cotton knit terry fabric. The garment covers the bust, and extends to mid thigh, but has no neck or shoulder coverage. The garment has an elasticized top, elastic and drawstring waist, and hemmed bottom. Style 45487 is a woman’s romper constructed from the same fabric. The garment covers the bust, and extends to mid thigh, but has no neck or shoulder coverage. The garment has an elasticized top, elastic and drawstring waist, and hemmed bottom. The lower portion of the garment is joined between the legs. The applicable subheading for style 45407 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s…dresses…knitted or crocheted: Of synthetic fibers. The duty rate will be 14.9 percent ad valorem The applicable subheading for style 45487 will be 6114.30.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of man-made fibers: sunsuits…: Women’s or girls’. The duty rate will be 14.9 percent ad valorem Style 45407 falls within textile category designation 636; style 45487 falls within textile category designation 237. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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. If you have any questions regarding the ruling, contact National Import Specialist Angela DeGaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division