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 tutu’s from China
Dear Ms. Koslik:
In your letter dated August 11, 2016, requested a tariff classification ruling. The samples will be returned to you.
Item 240-11-5645 is a girl’s tutu. The tutu is constructed from two layers of 100% polyester knit mesh fabric. The lined tutu has well-made styling, features an approximately two inch elastic waist, sturdy seams and decorative decals.
Item 240-11-5648 is a girl’s tutu. The tutu is constructed from 100% nylon woven fabric. The lined tutu has well-made styling, features an approximately two inch elastic waist, sturdy seams and a knit polyester mesh embelishment around the waist.
Items 240-11-5646 and 240-11-5649 are girl’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 decorative decals.
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 Items 240-11-5645, 240-11-5646 and 240-11-5649 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 Item 240-11-5648 will be will be 6204.53.3020, 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): Skirts and divided skirts: Of synthetic fibers: Other…Girls”. 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division