CLA-2-62:OT:RR:NC:N3:356
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a men’s pirate coat from China
Dear Ms. Benedetto:
In your letter dated March 16, 2020, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample, Style CS21-0053 “Halloween Pirate Coat for Man,” is a men’s upper body garment constructed from 100% polyester woven fabric. The sewn-on collar, the sewn-on lapels and the sewn-on cuffs, are constructed from a 100% contrasting non-woven fabric with lace-like trim.The garment features a spread collar, long sleeves, six contrasting color non-functioning buttons on each lapel, a back vent, and is finished with overlock stitching at the edges of the entire garment. The costume is well-made with sturdy seams and styling features.
Style CS21-0053 “Halloween Pirate Coat for Man,” constitutes fancy dress of textiles of chapters 61 or 62. Note 1(e) to chapter 95 excludes fancy dress of textiles of chapters 61 or 62. See also Rubie’s Costume Company v. U.S (2003), Rubie's Costume Company v. U.S. (2019), and the CBP Costume Informed Compliance Publication.
The applicable subheading for Style CS21-0053 will be 6211.33.9061, HTSUS, which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Other. The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.33.9061, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6211.33.9061, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 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 Acting National Import Specialist Dianne Wickware at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division