CLA-2-62:OT:RR:NC:TA:353
6211.43.0091
Ms. Helen Cooper
Original Concepts Inc. 701 E. 3rd St., Suite 130
Los Angeles, CA 90013
RE: The tariff classification of an apron from China. Correction to Ruling Number N027554.
Dear Ms. Cooper:
This replaces Ruling Number N027554, dated May 28, 2009, which did not include classification of an apron as part of the costume because no sample was submitted. A complete corrected ruling follows.
The submitted sample, Style 30484M Mrs. Lovett Costume consists of a blouse, skirt, pannier, hat and apron. The blouse, skirt and apron are made of woven 94% cotton/6% lycra fabric. The panniers and hat are made of woven 35% cotton/65% polyester fabric.
The blouse has long sleeves with flounce trimmed with lace at the wrist, a peplum, a large collar trimmed with lace and a tie at the front and ribbon laces at the back. The long skirt is made has a ribbon draw string at the waist to facilitate sizing. The basket-style pannier is designed to be worn underneath the dress to give a full hip appearance. The three tier hooped item has lace-like trim and an adjustable drawstring ribbon at the waist. The hat resembles a shower cap trimmed with lace. The waist apron has self fabric ties and red dye that resembles blood at the front.
The Mrs. Lovett Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the blouse will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s.” The duty rate will be 15.4% ad valorem. The textile category designation is 341.
The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Skirts and divided skirts: Of cotton: Other, Other: Women’s." The duty rate will be 8.2% ad valorem. The textile category designation is 342.
The applicable subheading for the pannier will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659.
The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659.
The applicable subheading for the spron will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate 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 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division