CLA-2-63:OT:RR:NC:N3:351
Ms. Elizabeth Gutmann
Savino Del Bene USA
230-59 International Airport Center Boulevard, Suite 260 Jamaica, NY 11431
RE: The tariff classification of a Versace Elastic Loop with Bow from China
Dear Ms. Gutmann:
In your letter dated February 3, 2025, you requested a tariff classification ruling on behalf of your client, Versace USA. A sample was provided to this office and will be retained for training purposes.
Item # SEO00526, described as a Versace Elastic Loop with Bow consists of a textile prepared bow and band intended to slip over and securely wrap around a gift box. The prepared bow and band are each composed of a 100 percent Tencel dyed black narrow-woven fabric and features a continuous gold silk screen printing Versace logo. The band is formed by both ends of a narrow-woven fabric, measuring 56 inches in length by 5/8 inches in width, folded over and sewn onto a piece of 60 percent polyester and 40 percent elastane woven fabric, measuring 1 inches in length by inches in width. The prepared bow is formed by a narrow-woven fabric, measuring 18 inches in length by 5/8 inches in width, wrapped around the band and tied into the shape of a bow. Both ends of the fabric are cut on the diagonal. There is no glue, staple, or other means holding the bow together. You state the completed item will always be imported separately from the gift boxes, packaged in a polybag of 20 completed items, and available in seven different sizes.
You suggested that the Versace Elastic Loop with Bow, be classified under subheading 5806.32.1080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs): Other woven fabrics: Of man-made fibers: Ribbons: Other: Of a width not exceeding 12 cm: Other. We disagree. Both ends of the narrow-woven fabric to form the band are folded over and sewn onto a piece of elastic fabric. The band is considered made up per Note 7(f) to Section XI. Both ends of the narrow-woven fabric that form the prepared bow are cut on the diagonal. The prepared bow is considered made up per Note 7(a) to Section XI.
The applicable subheading for the Versace Elastic Loop with Bow, will be 6307.90.9891, HTSUS, which provides for Other made up articles, including dress patterns: Other: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, 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 6307.90.9891, HTSUS, listed above.
Effective February 4, 2025, in accordance with the President's Executive Order Imposing Duties to Address the Synthetic Opioid Supply Chain in the People's Republic of China, all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 9903.88.15 and subheading 6307.90.9891, HTSUS, listed above.
The HTSUSA 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, including information on exclusions and their effective dates, 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 HTSUSA and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce (ITA) and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). General information regarding the ITA and AD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA's Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdf
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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division