CLA-2-61:OT:RR:NC:N3:358
Ms. Cherry Lin
Tom’s Toy International (HK) Ltd.
Room 604-6, Concordia Plaza
Hong Kong
RE: The tariff classification of a costume cape from China
Dear Ms. Lin:
In your letter dated August 14, 2018, you requested a tariff classification ruling.
Style PT73808 is a child’s unisex cape resembling a bat-like character. The garment is constructed from 100 percent polyester knit fabric. The cape features a hook and loop closure at the front of the neckline, and a hood of faux fur knit fabric representing the head and ears of the character. The cape is well-made with sturdy seams and styling features.
The applicable subheading for style PT73808 will be 6114.30.3070, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 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 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division