CLA-2-65 OT:RR:NC:N3:353
Ms. Mary Frances Sberna
Charles M. Schayer & Co.
3839 Newport Street
Denver, CO 80207
RE: The tariff classification of textile articles from Vietnam.
Dear Ms. Sberna:
In your letter, received on February 9, 2012, you requested a tariff classification ruling on behalf of Goldbug, Inc.
The first sample submitted, Wing Hat, is identified as style number 44525. The toddler-sized skullcap style hat is constructed of 100% cotton knitted fabric. The item is tight fitting, covers the crown of the head and has a woven satin wing sewn onto either side of the cap.
The second sample submitted, Super Hero Cape, is identified as style number 44528. The toddler-sized cape is constructed of 100% woven polyester satin fabric. The cape is reversible, with a well-made neck and seams, double-layer collar and finished edges.
The third sample submitted, Super Hero Armbands and Mask, identified as style number 44527, consists of a textile eye mask and a pair of wrist cuffs packaged together. The wrist cuffs are constructed of 100% woven polyester decorated with a plastisol screen print and secured with a sturdy hook and loop strip closure. The eye mask is constructed of 100% woven polyester satin secured to the head via 3/8” elastic with a hook and loop tab closure.
The samples will be returned to you as requested.
The applicable subheading for style number 44525 will be 6505.00.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not trimmed…Other: Of cotton, flax or both: knitted, Of cotton: Other: Other." The rate of duty will be 7.9% ad valorem.
The applicable subheading for style number 44528 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls' (con.): Of man-made fibers...Other." The rate of duty will be 16% ad valorem.
The applicable subheading for style number 44527 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 http://www.usitc.gov/tata/hts/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division