CLA-2-61:OT:RR:NC:N3:361
Ms. Maria E. Celis
Neville Peterson LLP
Counselors at Law
17 State Street-19th Floor
New York, NY 10004
RE: The tariff classification of women’s garments from China
Dear Ms. Celis:
In your letter dated April 5, 2013 you requested a tariff classification ruling on behalf of your client Creative Apparel Concepts.
The submitted garment, Style number 115061, is a woman’s “Faux Real Ladies Dress/Rhinestone Dress” pull-on dress constructed from 100% polyester jersey knitted fabric. The dress simulates a woman covered with netting and rhinestones. The dress features a v-shaped front neckline; a high rear neckline; short hemmed sleeves; glued on plastic beading simulating rhinestones on the front panel; and a hemmed garment bottom. The dress extends from the shoulders to the knee area. You state in your letter that the garment fabric weighs 180 grams per square meter and will be available in ladies’ sizes S-XL.
The submitted garment, Style number 115910, is a woman’s “Sexy Santa” short sleeve crewneck t-shirt. The t-shirt is constructed of 100% polyester jersey knitted fabric. The garment features a sexy Santa outfit screen print design on the front and back panels; a crew shape neckline and hemmed short sleeves. The garment has mini rib trim along the neckline and a straight hemmed bottom. The garment extends below the waist. You state in your letter that the garment fabric weighs 180 grams per square meter and will be available in ladies’ sizes S-XL.
The submitted garment, Style number 115914, is a woman’s “Teen Wolf” long sleeve crewneck t-shirt. The t-shirt is constructed of 100% polyester jersey knitted fabric. The garment features a hairy wolf screen print design on the front and back panel; a crew shape neckline and hemmed long sleeves. The garment has mini rib trim along the neckline and a straight hemmed bottom. The garment extends below the waist. You state in your letter that the garment fabric weighs 180 grams per square meter and will be available in ladies’ sizes S-XL.
The submitted garment, Style number 113263, is a woman’s “Black Leather and Tatoos” short sleeve crewneck t-shirt. The t-shirt is constructed of 100% polyester jersey knitted fabric. The garment features a sexy tattooed body screen print design on the front and back panels; a crew shape neckline and hemmed short sleeves. The garment has mini rib trim along the neckline and a straight hemmed bottom. The garment extends below the waist. You state in your letter that the garment fabric weighs 180 grams per square meter and will be available in ladies’ sizes S-XL.
The submitted garment, Style number 111007, is a woman’s “Hands Over Chest” short sleeve crewneck t-shirt. The t-shirt is constructed of 100% polyester jersey knitted fabric. The garment features sexy hands over a naked female chest screen print design on the front and back panels; a crew shape neckline and hemmed short sleeves. The garment has mini rib trim along the neckline and a straight hemmed bottom. The garment extends below the waist. You state in your letter that the garment fabric weighs 180 grams per square meter.
In your ruling request, you recommended classification of the ““Faux Real Ladies Dress/Rhinestone Dress” style number 115061 under HTS 9505.90.2000 or 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Magic tricks and practical joke articles; parts and accessories thereof." The rate of duty will be Free. You state that you believe the garment is a costume and should be properly classified under heading 9505 as “festive articles.” 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 of this garment, 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.
You also recommended the long sleeve t-shirt and short sleeve t-shirts (style numbers 115910,115914, 113263, and 111007) be classified under HTS 9505.90.2000 or 9505.90.6000 as costumes. As discussed above these garments do not qualify under heading 9505. The ENs to heading 9505, provide, in relevant part:
This heading covers: (A) Festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material. They include: (1) Festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.); decorative articles for Christmas trees (tinsel, coloured balls, animals and other figures, etc); cake decorations which are traditionally associated with a particular festival (e.g., animals, flags). (2) Articles traditionally used at Christmas festivities, e.g., artificial Christmas trees, nativity scenes, nativity figures and animals, angels, Christmas crackers, Christmas stockings, imitation yule logs, Father Christmases. * * * * * * * * The heading also excludes articles that contain a festive design, decoration, emblem or motif and have a utilitarian function, e.g., tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen.
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The term "T-shirts" means lightweight knitted or crocheted garments of the vest type, of cotton or man-made fibre, not napped, nor of pile or terry fabric, in one or more colours, with or without pockets, with long or short close-fitting sleeves, without buttons or other fastenings, without collar, without opening in the neckline, having a close-fitting or lower neckline (round, square, boat-shaped or V-shaped). These garments may have decoration, other than lace, in the form of advertising, pictures or an inscription in words, obtained by printing, knitting, or other process. The bottoms of these garments are usually hemmed.
The garments of style numbers 115910, 115914, 113263, and 111007 do not qualify under heading 9505 but do meet the terms of heading 6109.
We are returning your samples as requested.
The applicable subheading for style number 115061 will be 6104.43.2010, 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 ), knitted or crocheted: dresses: of synthetic fibers: other: women’s. The duty rate will be 16% ad valorem.
The applicable subheading for style number 115910 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style number 115914 will be 6109.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tank tops…knitted or crocheted: Of man-made fibers: Women’s: Other. The duty rate will be 32% ad valorem.
The applicable subheading for style number 113263 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate will be 32% ad valorem.
The applicable subheading for style number 111007 will be 6109.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ T-shirts, singlets, tank tops and similar garments, knitted or crocheted, of man-made fibers, women’s or girls’, T-shirts, women’s. The duty rate will be 32% 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 Peggy Fitzgerald at (646) 733-3052.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division