CLA-2-61 OT:RR:NC:N3:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a costume from China.
Dear Ms. Benedetto:
In your letter dated January 9, 2015, you requested a tariff classification ruling.
The submitted sample, identified as an adult Dragon Costume, style number OEM15-0145, is a men’s jumpsuit-style garment constructed from 100% polyester knitted fabric. The long-sleeved garment features a front zipper closure, a sewn-on stuffed tail, an attached hood, a well-made neckline and closure edge, and tightly stitched interior seams. The hood, tail, shoulders and legs are embellished with sewn-on fabric pieces meant to resemble dinosaur scales.
The sample will be returned to you as requested.
The applicable subheading for style number OEM15-0145 will be 6114.30.3044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fiber: Other: Coveralls, jumpsuits and similar apparel: Men’s or boys’: Other.” The rate of duty rate will be 14.9 percent 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/.
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.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division