CLA-2-61:OT:RR:NC:N3:361
Ms. Maria Abrego
Norman Krieger Inc.
5000 E. Spring Street
Long Beach, California 90815
RE: The tariff classification of women’s garments from China
Dear Ms. Abrego:
In your letter dated July 2, 2018, you requested a tariff classification ruling on behalf of your client Lovin Enterprises, Inc. dba Dreamgirl International. Your samples will be retained in our office.
Style 9767 “Sexy Nerd” consists of a crop top, skirt, thong, bow tie, suspenders and glasses.
Style 9767 woman’s crop top is constructed of 100 percent polyester knit fabric. The sleeveless garment does not reach the waist and features 1¼ inch shoulder straps, a U-shaped front and back neckline and a hemmed bottom.
Style 9767 woman’s mini-skirt is constructed of 100 percent polyester knit fabric. The garment does not reach mid-thigh, measures approximately 8½ inches in length and features a 1½ inch elasticized back waistband and a hemmed bottom.
Style 9767 thong-styled panty is constructed of 100 percent polyester knit fabric and features a lined crotch.
Style 9767 bow tie is constructed of 100 percent polyester knit fabric. It is approximately 4 inches in width and secured around the neck by means of a ribbon; it is not knotted, but made to look like a bowtie by securing self-fabric in a tight circle around the center of the item. Subheading 6117.80.87 covers ties and bow ties of the kind generally worn by men; they may be ready-made, in which case they are commonly secured to the collar by means of a metal or plastic clasp and are designed to resemble regular ties in all respects save that they need not actually be tied. 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. Since the “bow tie” would not be worn with traditional wearing apparel and is secured to the neck by non-traditional ribbon, it is not a bow tie for the purposes of heading 6117.
Style 9767 suspenders are constructed of 100 percent polyester knit fabric, are approximately one inch wide and feature metal clips to hold up another article of clothing.
Style 9767 eyeglasses are constructed of plastic and intended to add to the "nerdy" component of this outfit. They do not include any lenses nor are they designed to accommodate any lenses. The glasses are considered an article of plastic and they are not provided for more specifically elsewhere.
Style 11045 “Beer Garden Babe” consists of a crop top, skirt, and hair bows constructed of 95 percent polyester and 5 percent spandex knit fabric.
Style 11045 woman’s sheer mesh crop top does not reach the waist and features off the shoulder elasticized ruffle short sleeves, elasticized gathering at center front, and an elasticized ruffle hemmed bottom.
Style 11045 woman’s mini-skirt does not reach mid-thigh, measures approximately 9 inches in length and features attached sewn in suspenders, a 2 inch wide elasticized back waistband, a sewn in front apron with six buttons and a scalloped lace-like bottom.
Style 11045 hair bows are constructed from rubber cord that has been sheathed in textile yarns. The ends are sewn together, and feature a sewn-on polyester fabric bow that is used to embellish the article. The hair bows are used to gather the hair and create a ponytail.
Section XI, Note 14 of the Harmonized Tariff Schedule of the United States, (HTSUS), states that “Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.”
The applicable subheading for style 9767- eyeglasses will be 3926.90.9990, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Oher: Other: Other.” The rate of duty is 5.3 percent ad valorem.
The applicable subheading for style 9767 thong-styled panty will be 6108.22.9020, HTSUS, which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Briefs and panties: Of man-made fibers: Other . . . Women’s. The rate of duty will be 15.6 percent ad valorem.
The applicable subheading for styles 9767 and 11045- crop top will be 6114.30.1020, HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for styles 9767 and 11045- mini-skirt will be 6114.30.3070, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for style 9767- bow tie will be 6117.80.9540, HTSUS, which provides for “Other clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6 percent ad valorem.
The applicable subheading for style 9767- suspenders will be 6212.90.0030, 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.
The applicable subheading for style 11045- hair bows will be 5609.00.4000, HTSUS, which provides for articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9 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.
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 via email at antoinette.peek-williams.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division