CLA-2-62 OT:RR:NC:N3:353
6217.10.8500; 4202.92.3031; 9902.40.01
Ms. Ursula Gabriel
Lovin’ Enterprises, Inc.
dba Dreamgirl International
5548 Lindbergh Lane
Bell, CA 90201
RE: The tariff classification of costume skirts from China.
Dear Ms. Gabriel:
In your letter dated January 26, 2012, you requested a tariff classification ruling.
You submitted a sample, identified as “Zebralicious”, style number 8296. The sample consists of a child-sized skirt, which your refer to as a tutu, fingerless gloves, a headband and a tote bag. The zebra print skirt is constructed of 100% polyester woven fabric. The ruched skirt features two pink strips of narrow fabric running vertically down the skirt, two sewn-on bows and a gathered ruffle at the hemline. The garment also has a sturdy waist and seams and raw edges that do not fray. The fingerless gloves are constructed of 100% polyester knit fabric. They have a thumbhole and feature a zebra print pattern. The semi-rigid plastic headband is covered with woven polyester fabric and features stuffed ears and a sewn-on bow. Hearts and the words “Wild Thing” are printed on the tote bag.
You submitted a sample, identified as “Sailorette”, style number 8297. The sample consists of a child-sized skirt, which your refer to as a tutu, a very small hat, wrist cuffs and a tote bag. The skirt, hat and wrist cuffs are all constructed of 100% polyester knit fabric. The skirt yoke features horizontal alternating blue and white stripes. The skirt has ruffled flounces, sturdy seams and raw edges that do not fray. A blue felt cutout of an anchor is sewed on the small sailor-style hat. The wrist cuffs have capped edges, a sturdy hook and loop strip closure and a blue felt cutout of a heart sewn on each cuff. The image of a ship’s anchor with a heart attached to a chain is printed on the tote bag.
You submitted a sample, identified as “Punk Princess”, style number 8299. The sample consists of a child-sized skirt, which your refer to as a tutu, fingerless gloves, a headpiece and a tote bag. The garment is comprised of both knit and woven fabrics. The skirt and short overskirt are constructed of 100% polyester knit fabric and the black lining is made of 100% acetate woven fabric. The skirt is constructed primarily from knitted fabric, which imparts the essential character to the garment. The gathered skirt has multiple layers, a sturdy waist and seams. The fishnet fingerless gloves have a thumbhole and are constructed of polyester/spandex knitted fabric. The headpiece, which is a cutout of a crown, is constructed of 100% polyester woven fabric backed with a non-woven stiffener. The crown cutout is sewn onto a satin ribbon which the wearer ties around the head. An image of a skull wearing a crown with the words “Punk Princess” is printed on the tote bag.
The reusable tote bags are constructed of non-woven polypropylene textile material. This construction is considered to be man-made textile. The outer surface constituent material is the non-woven polypropylene textile material. The bags are designed to provide storage, protection, portability, and organization for personal effects. The unlined bags feature an open top without a closure and two carrying handles. They measure approximately 11 inches in width by approximately 13 ½ inches in length.
The skirts and tote bags are not considered to be a set for tariff classification purposes since the items are not put up together to meet a particular need or carry out a specific activity. The tote bag is not considered normal packaging for the skirt and has independent utilitarian use. The bag is of a durable construction and suitable for repetitive use. Therefore the tote bag and its contents must be classified separately.
The samples will be returned to you as requested.
The applicable subheading for the “Zebralicious” skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the “Sailorette” and “Punk Princess” skirts will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the “Zebralicious” and “Punk Princess” fingerless gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the “Sailorette” wrist cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the “Sailorette” hat will be 6505.00.6090, 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: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the “Punk Princess” headpiece will be 6217.10.8500, 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: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the tote bags will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Travel, sports, and similar bags: With outer surface of textile material: Other: Other: Of man-made fibers: Other." The rate of duty will be 17.6 percent ad valorem.
With regard to the applicable rate of duty, the subject tote bag is also provided for in HTSUS Heading 9902. By virtue of legislative action, subheading 9902.40.01 provides for a temporary reduction in the rate of duty for shopping-style tote bags with an outer surface of spun bonded polypropylene fabric or non woven polypropylene fabric (provided for in subheading 4202.92.30). The subject shopping bag meets the prerequisites of this tariff provision. Accordingly, the bag is entitled to beneficial treatment under subheading 9902.40.01. The rate of duty is Free.
The classification of the “Zebralicious” headband involves a consideration of whether the merchandise may be classifiable in Chapter 95.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As the “Zebralicious” headband is closely related to an issue that is before the courts, CBP is unable to issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. Russ Berrie & Company, Inc. v. United States, Court Numbers 94-02-00109, 93-07-00391, et. al, noted.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division