CLA-2-62:OT:RR:NC:N3:360
Mr. Ron Sleeis
Chiu-Chou Lee, CHB
8717 Aviation Blvd.
Inglewood, CA 90301
RE: The tariff classification of women’s garments from China
Dear Mr. Sleeis:
In your letter dated October 12, 2011, you requested a tariff classification ruling. Your samples will be returned.
Item number 1 is a woman’s dress constructed of 96% polyester and 4% spandex woven fabric. The sleeveless dress is fully lined and features a V front and back neckline, sequins, and a side zipper closure.
Item number 2 is a capelet constructed of 96% polyester and 4% spandex woven fabric. The triangular shaped capelet is decorated with a sequin butterfly design, features a V-neckline, and has an opening to go over the head. The item reaches the waist and does not cover the elbows.
You have suggested classification of item number 2 as a costume or part of a costume. Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing in item number 1 is such that the article is neither flimsy in nature or construction, nor lacking in durability; it is well-made with sturdy seams, embellishments, and styling.
The applicable subheading for item number 1 will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s. The rate of duty will be 16 percent ad valorem.
The applicable subheading for item number 2 will be 6214.30.0000, HTSUS, which provides for Shawls, scarves, mufflers, mantillas, veils and the like: Of synthetic fibers. The rate of duty will be 5.3 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 the 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 Kimberly Rackett at (646) 733-3051.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division