CLA-2-63:OT:RR:NC:N3:349
Mr. Gregory Watts
Damco Customs Services Inc.
680 Knox St., Suite 200
Torrance, CA 90502
RE: The tariff classification of a table cover, tote bags and an adult costume dress from China
Dear Mr. Watts:
In your letter dated June 28, 2010 you requested a tariff classification ruling on behalf of Amscan Incorporated.
You submitted four samples. Style 570199, referred to as a table cloth, is a table cover made from 100 percent polyester open work knit fabric. The black color cover measures 60 x 84 inches. It features scalloped edges and depicts spider webs, witches, leaves and pumpkins.
Styles 379869 and 379870 are Halloween tote bags constructed with an outer surface of polyethylene vinyl acetate (PEVA) plastic sheeting material. The interior of the bags is unlined and consist of a single compartment with no additional features. The bags have open tops and double carrying handles. They are designed to provide protection, portability, storage, and organization to candy, or personal effects during travel. The tote bags are of a durable construction and suitable for prolonged use. They both measure approximately 12” (W) x 14.5” (H).
Style 840393 is an Adult Costume Dress made from 100 percent knit polyester fabric. The dress has long sleeves, a collar and a self tie belt. The garment also features tattering at the wrists, sleeves and hem. Style 840393 is well made with a sturdy waist, neck and styling.
In your letter you suggest classification of Style 840393 Adult Costume Dress under 9505.90.6000, HTSUS, as festive. Style 840393 is not flimsy in nature or construction. You also suggest that Style 570199 (table cloth/table cover) should be classified as table linen under 6302.40, HTSUS. Although sized as a table cloth the submitted cover is primarily a decorative furnishing. The open work knit fabric does not provide the necessary coverage to protect the table from heat, moisture or spillage during dining. The table cover is depicted on the package insert as being used over a table cloth.
The applicable subheading for the Style 570199 table cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted… of man-made fiber. The rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the Style 379869 and 379870 tote bags will be 4202.92.4500, HTSUS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for Style 840393 Adult Costume Dress will be 6104.43.2010, HTSUS, which provides for women’s or girls’ suits, ensembles…dressed, skirts, divided skirts, trousers… knitted or crocheted: dresses: of synthetic fibers, other, women’s. 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 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 John Hansen at (646) 733-3043.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division