CLA-2-61:OT:RR:NC:N3:348
Ms. Lynsey Koslik
Palamon International
5248 Sunny Beach Lane
Las Vegas, NV 89118
RE: The tariff classification of a tutus from China
Dear Ms. Koslik:
In your letter dated August 11, 2016, you requested a tariff classification ruling. The samples will be returned to you.
The samples submitted, Items 240-11-5654, 240-11-5655, 240-11-5656 are woman’s tutus. The tutus are constructed from two layers of 100% polyester knit mesh fabric. The lined tutus have well-made styling, feature an approximately two inch elastic waist, sturdy seams, and extend longer in the back.
Although you state that the items are festive Halloween tutu articles, the articles do not posess festive motifs nor are they closely associated with or limited to Halloween use only.
The applicable subheading for all Styles will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s…skirts… knitted or crocheted: Of synthetic fibers. The duty rate will be 16% 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division