CLA-2-61:RR:NC:TA:361
Mr. William Ortiz
S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of four novelty garments from China
Dear Mr. Ortiz:
In your letter dated April 2, 2007 you requested a classification ruling on behalf of your client Van Dale Industries. On April 11, 2007 a rejection notice was issued by Customs for further information. In a letter dated July 27, 2007 from J.C. Penney the requested information was provided.
Style 111JCP is a novelty skirt-like garment six inches in length which does not provide sufficient coverage of the lower torso. The garment is constructed from 95 polyester and 5 percent spandex knit pile fabric. The garment features faux fur trim on the bottom and an elasticized waistband with a rhinestone buckle in the middle. Since this garment does not provide sufficient coverage it can not be classified as a skirt.
Style 112JCP is a woman’s novelty bodysuit constructed of 95 percent polyester and 5 percent spandex knit fabric. The garment features narrow adjustable shoulder straps and padded underwire cups. The front panel is constructed from a velour fabric and features a V shaped neckline trimmed with faux fur with a bow at the bottom of the V neckline and a one inch wide plastic covered fabric stretching across the front of the waist which is attached at the side seams and has a buckle attached at its center. The front portion of the leg openings are trimmed with faux fur. The back of the garment is constructed from an openwork knit fabric. The back portion of the leg openings and the top of the back are elasticized.
Style 113JCP is a woman’s top constructed of 95 percent polyester and 5 percent spandex knit pile fabric. The garment features a hemmed bottom, openwork trim on the top of the front of the garment with a bow in the center and a pom pom on each end of the bow, elasticized adjustable spaghetti straps and padded underwire cups. The upper back of the garment extends straight across from side seam to side seam, exposing the upper half of the back. A ¾ inch wide elasticized strap extends across the upper portion of the back.
Style 110JCP is a Santa Claus hat constructed of 95 percent polyester and 5 percent spandex felt fabric. The hat features a pom pom on top.
You state in your letter that these items are festive Christmas articles and are part of J.C. Penney’s Santa collection. You propose classification under 9505.10.5020. These items are novelty wear. They are not of a flimsy construction or fancy dress. Therefore, these garments are not classifiable under Chapter 95.
We are returning your samples as you requested.
The applicable subheading for style 111JCP will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s. The duty rate will be 14.9% ad valorem.
The applicable subheading for style 112JCP will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Bodysuits: Of fabric containing by weight 5 percent or more elastomeric yarn or rubber thread. The duty rate will be 32% ad valorem.
The applicable subheading for Style 113JCP will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tops…knitted or crocheted: Of man-made fibers: women’s. The duty rate will be 28.2% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Styles 111JCP and 112JCP fall within textile category 659. Style 113JCP falls within textile category 639. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
For style 110JCP, a Santa Claus hat, from China the classification involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to the Santa hat at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
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 Peggy Fitzgerald at 646-733-3052.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division