CLA-2-62 OT:RR:NC:N3:353
Mr. Sean Schipper
Aeromax, Inc.
28W079 Industrial Ave.
Lake Barrington, IL 60010
RE: The tariff classification of costumes from China.
Dear Mr. Schipper:
In your letter dated June 21, 2012, you requested a tariff classification ruling.
You have submitted samples of your children’s line identified as “My 1st Career Gear”. Styles TDRB - Doctor (Blue); TDRP- Doctor (Pink); TPOL- Police; TFF- Firefighter; TCHF– Chef; TASW- Astronaut; TMAG- Magician; and TRDC- Road Crew are children’s costumes constructed of 100% polyester woven fabric.
Styles TDRB- Doctor (Blue); TDRP- Doctor (Pink); TPOL- Police; TFF- Firefighter; TCHF– Chef and TASW- Astronaut are short sleeved smock type garments. Styles TMAG- Magician and TRDC- Road Crew are sleeveless. They all feature a full frontal opening with a left over right hook and loop tab closure, turned edges at the bottom hem, sleeves and closure, sturdy seams and a well-made neckline. Each garment also has a chest pocket with a plastic window for personalization.
You have suggested classification of style TRDC- Road Crew, under tariff subheading 6217.10.9530, HTSUS, as a clothing accessory. We disagree with that suggested classification, as style TRDC does not contain features found in safety vests, such as oversized armholes, reflective tape and high visibility fabric.
The applicable subheading for styles TDRB, TDRP, TPOL, TFF, TCHF and TASW will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other." The rate of duty will be 29.1 cents per kilogram plus 25.9 percent ad valorem.
The applicable subheading for style TMAG will be 6211.33.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear, other garments: Other garments, men’s or boys’: Of man-made fibers: Shirts excluded from heading 6205." The rate of duty will be 16 percent ad valorem.
The applicable subheading for style TRDC will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments men’s or boys’: Of man-made fibers: Vests: Other." The rate of duty will be 16 percent ad valorem.
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.
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