CLA-2-62:OT:RR:NC:N3:348
Mr. Sean Schipper
Aeromax, Inc.
28W079 Industrial Ave.
Lake Barrington, IL 60010
RE: The tariff classification of costumes from China.
Dear Mr. Schipper:
In your letter dated September 19, 2017, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
You have submitted samples identtified as “My 1st Career Gear”. Styles TDAO- Astronaut; TDDB- Doctor (Blue); TDDP- Doctor (Pink); TDPO- Police; TDFF- Firefighter are children’s costumes constructed of 100% polyester woven fabric. The smock type garments feature short sleeves, a full frontal opening with a left over right hook and loop tab closure, turned edges at the bottom hem, sleeves and closure, sturdy seams and a well-made neckline.
Chapter 62, note 8 states: "Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boy’s garments, and those designed for right over left closure at the front as women’s or girls’ garments.”
The applicable subheading for styles TDAO, TDDB, TDDP, TDPO and TDFFwill be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other." The rate of duty will be 29.1 cents per kilogram plus 25.9 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 World Wide Web at https://hts.usitc.gov/current.
In addition, textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which U.S. Customs does not issue rulings. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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