CLA-1-61:OT:RR:NC:N3:361

Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Road
Suite 1
Rockaway, NJ 07866

RE: The tariff classification of a woman’s garment from China

Dear Ms. O’Brien:

In your letter dated August 4, 2014, you requested a tariff classification ruling. Your sample will be returned.

Style 845071 is a woman’s garment constructed from 100% polyester knit fabric. The loose-fitting one-piece garment features a partial front zipper opening extending from the neck to the waist. The garment has a hood, long sleeves, and hemmed ankle openings. The applicable subheading for style number 845071 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The rate of duty will be 14.9 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 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 Rackett at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division