CLA-2-62:OT:RR:NC:N3: 348
John Zolnier
Zolnier Graduate Supply
390 Fairfield Rd Fairfield, NJ 07004
RE: The tariff classification of cap and gowns from China
Dear Mr. Zolnier:
In your letter dated December 22, 2023, you requested a tariff classification ruling.
Items SRB5658, MB5355 and SM5052FF consist of an adult size graduation cap and gown set. The gowns are constructed from 100% polyester woven fabric. The caps are constructed from 100% polyester woven fabric and cardboard. The gowns are long, loose garments. They feature a v-neckline, a full front zipper closure and wide long sleeves. The cap features a stretchy elastic band that will accommodate most head sizes and a fabric covered button at the center of the cap to hold a tassel. The items have well-made styling features, finished edges and seams.
You proposed classification under subheading 9810.00.45, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles imported for the use of any public library, any other public institution or any nonprofit institution established for educational, scientific, literary, or philosophical purposes, or for the encouragement of the fine arts: regalia. We disagree with this classification.
Chapter 98 U.S. Note 1 states,
Except as provided in subheading 9810.00.20 and headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note, the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within 5 years after being entered. Articles admitted under any provision in this subchapter may be transferred from an institution specified with respect to such articles to another such institution, or may be exported or destroyed under customs supervision, without duty liability being incurred. However, if any such article (other than an article provided for in subheading 9810.00.20 or heading 9810.00.70) is transferred other than as provided by the preceding sentence, or is used for commercial purposes, within 5 years after being entered, the institution for which such article was entered shall promptly notify customs officers at the port of entry and shall be liable for the payment of duty on such article in an amount determined on the basis of its condition as imported and the rate applicable to it (determined without regard to this subchapter) when entered. If, with a view to a transfer (other than a transfer permitted by the second sentence) or the use for commercial purposes of an instrument or apparatus, a repair component admitted under subheading 9810.00.65 has been assembled into such instrument or apparatus, such component shall, for purposes of the preceding sentence, be treated as a separate article.
You state the cap and gowns will be sold for commercial purposes after importation.
In addition, Chapter 98 U.S. Note 2 states,
The term "regalia," as used in this subchapter, (subheadings 9810.00.15 and 9810.00.45) embraces only such insignia of rank or office, emblems or other articles as may be worn upon the person or borne in the hand during public exercises of the institution, and does not include articles of furniture or fixtures, nor regular wearing apparel, nor personal property of individuals.
Customs and Border Protection has previously viewed cap and gowns, even for one time use, as wearing apparel (HQ W967834). As a result, these items would not be considered regalia.
Since the items do not comply with the U.S Notes for Chapter 98, they may not be classified under subheading 9810.00.45, HTSUS.
GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the gowns impart the essential character of the sets.
The Explanatory Notes (EN) to heading 6211 provides in relevant part that the “Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of [heading 62.11]”. The EN to 6114 specifically provides for the classification of knit graduation gowns, as follows:
The heading includes, inter alia:
(3) Professional or scholastic gowns and robes.
The applicable subheading for Items SRB5658, MB5355 and SM5052FF will be classified in subheading 6211.43.1092, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers, Other. The rate of duty will be 16% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.43.1092, excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6211.43.1092, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division