CLA-2-62:OT:RR:NC:N3:348
Mr. Mannie Birk
PO Box 66571
AMC O'HARE
Chicago, IL 60666
RE: The tariff classification of unisex child’s vest and holster from China
Dear Mr. Birk:
In your letter dated April 8, 2019, on behalf of your client, Wishbox Co., you requested a tariff classification ruling. The samples will be returned under separate cover.
The sample submitted, Style 8pkVS, is a child’s vest. The two front panels and the yoke are constructed from 100% polyester woven fabric. The remainder of the garment is constructed from 100% polyester mesh knit fabric. The garment features a full front opening with three hook and loop closures straps; two mesh pockets at the waist with hook and loop closure; oversized armholes; adjustable hook and loop closures on each side of the textile webbing. The front of the garment also contains numerous elastic straps to carry foam darts or plastic clips. The essential character is imparted by the woven fabric.
The sample submitted, Style 8pkHS, is a child’s holster. The holster is constructed with an outer surface of a man-made textile material. It features one open compartment fitted and shaped to contain one toy pistol. The article has two adjustable textile straps with plastic snap closures that allow the holster to be worn on a child’s body. The center exterior features an adjustable hook-and-loop fastener to secure the article. It measures approximately 6 inches (W) by 8.5 inches (H).
The applicable subheading for Style 8pkVS will be will be 6211.33.9054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other men’s or boys’ garments of man-made fibers: other vests. The rate of duty will be 16 percent ad valorem.
The applicable subheading Style 8pkHS will be 4202.92.9100, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, of man-made fibers (except for jewelry boxes of a kind normally sold at retail with their contents). The general rate of duty will be 17.6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS.
For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).
Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4202.92.91, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4202.92.9100, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the notice cited above and the applicable Chapter 99 subheading.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division