CLA-2-61:OT:RR:NC:N3:348
Mr. Michael Skidmore
Unique Logistics International (Bos), Inc.
35 Village Road
Suite 701
Middleton, MA 01949
RE: The tariff classification of men’s and women’s garments from China
Dear Mr. Skidmore:
In your letter dated May 10, 2018, on behalf of your client, Potpourri Group, Inc., you requested a tariff classification ruling. The samples are being retained by our office.
Style PY1601026 is a woman’s dress constructed from 92 percent polyester and 8 percent Spandex knit fabric. The dress features a V-shaped front neckline, long hemmed sleeves with exposed shoulders (“cold shoulder” effect), and a straight hemmed bottom. Additional features includes a heat seal glow in the dark skeleton on the front panel and sleeves. The dress extends from the shoulders to the ankles.
Style PY1704007 is a men’s cut and sewn pullover constructed from 100% cotton, interlock knit fabric that measures 25 stitches per two centimeters counted in the horizontal direction. The garment features a round neckline with elasticized capping; long, hemmed sleeves; a large, raised image of a skeleton printed on the front panel and on each sleeve; and a straight, hemmed bottom.The large, raised design on the front panel and the sleeves is considered a conspicuous non-T-shirt feature and precludes classification in heading 6109, Harmonized Tariff Schedule of the United States (HTSUS).
Style PY1601025 is a women’s costume set. The well made costume consists of a dress and wristband with a voodoo doll attached. The dress is constructed of 97% cotton 3% spandex woven fabric. It features a elasticized sweetheart neck line with a button closure at the neck, elasticized puffed sleeves, a zipper closure in the rear, an attached partial lining with tulle sewn at the bottom. The costume is packaged in a plastic bag with a color insert.
You state that you believe these costumes are properly classified under heading 9505 as “festive articles.” 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 is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your costumes are well made.
The applicable subheading for Style PY1601025 will be 6204.42.3050, 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 cotton: Other: Other: Other: Other: Women’s. The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for Style PY1704007 will be 6110.20.2069, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of cotton: Other: Other: Other: Men's or boys': Other. The duty rate will be 16.5 percent ad valorem.
The applicable subheading for style PY1601026 will be 6104.43.2010 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 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 the World Wide Web at https://hts.usitc.gov/current.
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