CLA-2-62:OT:RR:NC:N3:348
Mr. John M. Strough
Mohawk Global Logistics
PO Box 3065
Syracuse, NY 13220
RE: The tariff classification of a clothing accessory from China.
Dear Mr. Strough:
In your letter dated February 17, 2015, you requested on behalf of your client, Halo Branded Solutions a tariff classification ruling. The sample will be returned to you, as requested.
The submitted sample, DCL Pirates League Sash is a fabric shoulder sash. The sash is constructed of a base fabric composed of 100% polyester and flocking composed of 64.2% cotton, 30.6% rayon and 5.2% polyester. The sash measures 72 inches long and 3 ¾ inches wide, features rounded edges, and is secured with three hook and loop closures.
In your letter, you suggested classification of the DCL Pirates League Sash under 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as Festive, carnival or other entertainment articles, including magic tricks and practical articles; parts and accessories thereof: Other: Other. We disagree with your proposed classification. The sash is not classifiable as a festive article, as it is not limited to a specific festive occasion only. Instead the sash will be worn at any time by a child in remembrance of their visit to Magic Kingdom. Accordingly, the sash is properly classified as a made up clothing accessory under heading 6217, HTS.
The applicable subheading for the DCL Pirates League Sash will be 6217.10.9530, HTSUS, which provides for Other made up clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers. The rate of duty will be 14.6 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/.
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 Rosemarie Hayward via email @ at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division