CLA-2-65 OT:RR:NC:N3:353
Mr. Troy Clarke
CBT International, Inc.
249 East Ocean Blvd.
Suite 650
Long Beach, CA 90802
RE: The tariff classification of a novelty hat, novelty necktie and suspenders from China.
Dear Mr. Clarke:
In your letter dated October 8, 2012, on behalf of Revolution Dancewear, you requested a tariff classification ruling.
The submitted sample, identified as the “Sharp Dressed Man Dancewear Set,” style 0517, consists of a novelty hat, novelty necktie and suspenders. The bowler-style hat is constructed of a single piece of 100 percent polyester felt. The hat has a small brim and features a knitted man-made fiber fabric hatband with sequins and a beaded flower appliqué. The novelty necktie is constructed of knit man-made fiber fabric. The sequined pre-knotted tie is secured around the neck by a self-fabric loop with a hook and loop closure. The suspenders are constructed of approximately ½ inch wide adjustable elasticized polyester straps with metal clips at each end.
Ties and bow ties conform to a certain standard of acceptable dress, i.e., of a kind customarily worn as an accessory to traditional wearing apparel, such as a suit or sport coat. The "necktie" in question is sequined and secured to the neck by a non-traditional hook and loop closure. Since the instant "necktie" would not be worn with traditional wearing apparel, it is not a necktie for the purposes of subheading 6117.80.87.
Although referred to as a “dancewear set,” it is the opinion of this office that this is not a set for tariff purposes. The novelty hat, novelty tie and suspenders are not put up together to meet a particular need or carry out a specific activity.
The applicable subheading for the bowler-style hat will be 6505.00.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear … Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article.
The applicable subheading for the novelty necktie will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the suspenders will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other, of man-made fibers or man-made fibers and rubber or plastics." The rate of duty will be 6.6 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