CLA-2-61:OT:RR:NC:N3:348
Ms. Cherry Lin
Tom’s Toy International (HK) Ltd.
Room 604-6 Concordia Plaza
1 Science Museam Rd TST East
Kowloon, Hong Kong
China
RE: The tariff classification of a tutu from China
Dear Lin:
In your letter dated May 14, 2018, you requested a tariff classification ruling. The sample will be retained by our office.
The submitted smaple, Style F-2043, is a woman’s tutu. The tutu is constructed from two layers of tulle-like polyester mesh knit fabric. The unlined tutu is well made with an overlock stitch hem at the waist and a 1 ¾ inch elasticized waistband covered in a satin fabric. The tutu extends from the waist to just above the mid-thigh. Fabric shamrocks are permantley affixed to the outer layer of fabric.
In your letter, you suggested classification 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. Although you state that the items are festive tutu articles, the articles do not posess festive motifs nor are they closely associated with or limited to St. Patrick's Day/Halloween use only.
The applicable subheading for Style F-2043 will be 6114.30.3070, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty 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 the World Wide Web at https://hts.usitc.gov/current.
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 Rosemaire Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division