CLA-2-61:OT:RR:NC:N3:348
Ms. Peggy O’Brien
Amscan Inc.
25 Green Pond Rd.
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a veil from China.
Dear Ms. O’Brien:
In your letter dated February 18, 2015, you requested a tariff classification ruling. The submitted sample will be returned, as requested.
Item 14030, Bachelorette Veil, which you state in your ruling request is constructed of organza. However, upon further examination by this office, the fabric is determined to be tulle of knit construction. The veil is sewn to a round covered wire headband encircled with faux roses and leaves. Sewn to the side of the headband are two elastic loops that hold the plastic shot glasses, and in the center of the veil there is fabric with the words “I’m Tying the Knot Buy Me a Shot” printed on it.
Item 14030, Bachelorette Veil is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3(b), which provides that goods made up of different components are classified as if they consisted of the material or component which gives them their essential character, however, neither the glasses nor the veil imparts the essential character to this composite good. The veil shall be classified in accordance with (GRI) 3(c). When goods cannot be classified by reference 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The plastic glass would be classified in chapter 39 and the veil in chapter 61.
The applicable subheading for Item 14030, Bachelorette Veil will be 6117.80.9530, 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 manmade fibers. The rate of duty will be 14.6% 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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division