CLA-2-62:OT:RR:NC:N3:348
Ms. Robin West
Greenbrier International, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of a cape from China
Dear Ms. West:
In your letter dated March 29, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
SKU 189141 is a child’s super hero cape constructed from 100% polyester woven fabric. The cape features a hook and loop closure at the back of the neckline. The cape is well-made with sturdy seams and styling.
In your letter, you suggest classification under subheading 9503.00.00, Harmonized Tariff Schedule of the United States which provides for Tricycles, scooters, pedal cars and similar wheeled toys; dolls'carriages; dolls, other toys; reduced-scale (“scale?) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof. Dress up sets / outfits of 9503 cannot contain articles of wearing apparel. Since the cape is a "well-made" article of wearing apparel and it is excluded from classification in Chapter 95 by application of Note 1(e).
The applicable subheading for this item will be 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. The rate of duty will be 16 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 https://hts.usitc.gov/current.
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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division