CLA-2-62:OT:RR:NC:N1:358
Cathy Yu
Jakks Pacific
21749 Baker Parkway
Walnut, CA 91789
RE: The tariff classification of a garment from China
Dear Ms. Yu:
In your letter dated June 25, 2024, you requested a tariff classification ruling. A sample was submitted for examination and will be returned per your request.
Item #727431-RD, identified as Hufflepuff Robe, consists of a unisex hooded robe-like garment constructed of 100 percent polyester woven fabric. The garment features long sleeves, finished turned edges, a full front opening with faux leather frog closure firmly stitched on at the neck and an embroidered patch stitched on the wearer's left front panel. The garment has a finished edge around the front and sleeves and a finished hem at the bottom. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The garment will be imported in children's size Large.
The applicable subheading for the Hufflepuff Robe, item #727431-RD will be 6211.43.1092, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear, other garment: other garments, women's or girls': of man-made fibers: other: other. The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.43.1092, HTSUS, unless specifically 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.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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/.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division