United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E82026 - NY E82095 > NY E82063

Previous Ruling Next Ruling

June 9, 1999

CLA-2-62:RR:NC:360 E82063


TARIFF NO.: 6204.32.2030; 6211.42.0081

Mr. William F. Sullivan
MSAS Customs Logistics, Inc.
248-06 Rockaway Boulevard
Jamaica, NY 11422

RE: The tariff classification of a woman’s dress with detachable “shrug” from Hong Kong

Dear Mr. Sullivan:

In your letter dated May 10, 1999, you requested a classification ruling on behalf of Newport News, Inc. The sample submitted with your request will be returned to you under separate cover.

Style S00-02-076 consists of a woman’s dress with a detachable shrug constructed from 100 percent cotton woven fabric. The sleeveless dress features a hood, a V-neckline, lapels, two pockets at the waist and a full front opening secured by five metal buttons. The shrug is an abbreviated upper body garment that extends from the shoulders to just above the bust in the front and from the shoulders for approximately ten inches in the back. The garment attaches to the dress by means of seven buttons and features long hemmed sleeves and an unsecured front opening. The shrug is capable of being worn alone.

The applicable subheading for the dress will be 6204.42.3050, 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: other: women’s. The duty rate will be 10.5 percent ad valorem.

The applicable subheading for the shrug will be 6211.42.0081, Harmonized tariff Schedule of the United States (HTS), which provides for other garments, women’s or girls’, of cotton. The duty rate will be 8.4 percent ad valorem.

The dress falls within textile category designation 336 and the shrug falls within textile category designation 359. Based upon international textile trade agreements products of Hong Kong are subject to quota restraints and a visa requirement.

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. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 212-637-7080.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: