CLA-2-61 OT:RR:NC:N3:353
Ms. Ursula Gabriel
Lovin’ Enterprises, Inc.
dba Dreamgirl International
5548 Lindbergh Lane
Bell, CA 90201
RE: The tariff classification of costume skirts from China.
Dear Ms. Gabriel:
In your letter dated January 23, 2012, you requested a tariff classification ruling.
You submitted a sample, identified as “Pretty Princess”, style number A0976. The sample consists of a child-sized skirt, which your refer to as a tutu, and a tote bag. The pink skirt is constructed of woven man-made fiber fabric. The garment has multiple layers, a waist with reinforced stitching, sturdy seams and a sewn-on bow at the waist. The image of a crown and the word “Princess” are printed on the tote bag.
You submitted a sample, identified as “Sailorette Delight”, style number A0977. The sample consists of a child-sized skirt, which your refer to as a tutu, and a tote bag. The multi-layered skirt is comprised of both knit and woven fabrics. The red skirt yoke is constructed of polyester knitted fabric and is printed with alternating anchors and compass points. The balance of the skirt is constructed of blue woven man-made fiber fabric. The skirt is constructed primarily from woven fabric, which imparts the essential character to the garment. The skirt features ruffled flounces, sewn-on trim and sturdy seams. The image of a ship’s anchor with a heart is printed on the tote bag.
You submitted a sample, identified as “Pirate Cutie”, style number A0979. The sample consists of a child-sized skirt, which your refer to as a tutu, and a tote bag. The multi-layered skirt is comprised of both knit and woven fabrics. The red skirt yoke is constructed of polyester knitted fabric and is printed with hearts, skulls and crossbones. The black ruffled flounces are constructed of polyester knitted net fabric and the black lining is made of 100% acetate woven fabric. The skirt is constructed primarily from knitted fabric, which imparts the essential character to the garment. The skirt also has sturdy seams. An image of a skull and crossbones wearing a hair bow is printed on the tote bag.
You submitted a sample, identified as “Wild Cat”, style number A0980. The sample consists of a child-sized skirt, which your refer to as a tutu, and a tote bag. The multi-layered skirt is comprised of both knit and woven fabrics. The black skirt yoke is constructed of polyester knitted fabric and the fuchsia lining is made of 100% acetate woven fabric. The leopard print ruffled flounce is constructed of 100% polyester knitted fabric. The skirt is constructed primarily from knitted fabric, which imparts the essential character to the garment. The skirt has sturdy seams, a sewn-on bow at the waist and the hem is embellished with black faux fur trim. The tote bag has an image of a black cat’s face printed on it.
The reusable tote bags are constructed of non-woven polypropylene textile material. This construction is considered to be man-made textile. The outer surface constituent material is the non-woven polypropylene textile material. The bags are designed to provide storage, protection, portability, and organization for personal effects. The unlined bags feature an open top without a closure and two carrying handles. They measure approximately 11 ¼ inches in width by approximately 14 ½ inches in length.
The skirts and tote bags are not considered to be a set for tariff classification purposes since the items are not put up together to meet a particular need or carry out a specific activity. The tote bag is not considered normal packaging for the skirt and has independent utilitarian use. The bag is of a durable construction and suitable for repetitive use. Therefore the tote bag and its contents must be classified separately.
The samples will be returned to you as requested.
The applicable subheading for the “Pirate Cutie” & “Wild Cat” skirts will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the “Pretty Princess” & “Sailorette Delight” skirts will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the tote bags will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Travel, sports, and similar bags; With outer surface of textile material; Other; Other; Of man-made fibers; Other". The rate of duty will be 17.6 percent ad valorem.
With regard to the applicable rate of duty, the subject tote bag is also provided for in HTSUS Heading 9902. By virtue of legislative action, subheading 9902.40.01 provides for a temporary reduction in the rate of duty for shopping-style tote bags with an outer surface of spun bonded polypropylene fabric or non woven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bag meets the prerequisites of this tariff provision. Accordingly, the bag is entitled to beneficial treatment under subheading 9902.40.01. The rate of duty is Free.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 the World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division