Polyester Party Ensemble Dress Alternative from China
This synthetic polyester ensemble mimics a dress but comprises a fitted top and attached skirt panel, knitted for evening wear. HTS 6104.23.00 applies as an ensemble of identical synthetic fabric pieces for upper and lower body, retail-packaged, not a true dress.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Differentiate from dresses by describing as separate upper/lower components; provide photos of construction; avoid bulk packaging which could reclassify as parts