CLA-2-62 OT:RR:NC:N3:353
Mr. Daniel J. Meylor
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026
RE: The tariff classification of a soft body pad from China.
Dear Mr. Meylor:
In your letter dated March 22, 2012, on behalf of Disney Worldwide Services, Inc., you requested a tariff classification ruling.
You submitted photographs and descriptive information regarding the Mickey/Minnie Soft Body Pad, identified as style number 9063BP. The sleeveless, one-piece shortall-like article has a zipper closure and is constructed of 65% polyester and 35% cotton woven fabric, stuffed with 100% polyethylene padding. The item is worn by performers underneath their costumes in order to give the costumes shape and definition.
You have suggested classification under tariff subheading 6307.90.9889, HTSUS, as a made-up textile article. However, the item is more specifically provided for under tariff heading 6217, HTSUS.
The applicable subheading for the Mickey/Minnie Soft Body Pad will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem.
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 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