CLA-2-61:OT:RR:NC:N3:361
Ms. Maria Abrego
Norman Krieger Inc.
5000 E. Spring St.
Suite 250
Long Beach, CA 90815
RE: The tariff classification of novelty wear from China
Dear Ms. Abrego:
In your letter dated November 16, 2018, you requested a tariff classification ruling, on behalf of your client Lovin Enterprises Inc. Your sample will be returned to you, as requested.
Style 11590 “Queen of Hearts Women’s Costume Set,” consists of a woman’s garment and a stand-up collar. The garment is constructed from three different fabrics. The garment features a strapless bodysuit constructed of 100% polyester, finely knit velour fabric, the remainder of the top portion of the garment, the molded fabric cups, the contrasting color center panel with contrasting color lines, and the sewn-on ruched fabric at the hips, are constructed from 100% polyester, satin woven fabric. A contrasting color decorative satin bow is located at the center of the molded fabric cups. The molded fabric cups are bordered by a decorative trim and have a contrasting color overlay at the center, which is decorated with hearts. There is contrasting color capping at the center of each fabric cup and at each side of the center panel. The bodysuit has a zipper located in the back, a two snap closure at the bottom and is finished with elasticized capping. The sewn-on ruched fabric is flared and is finished with a contrasting color decorative sequined capping. In addition, the lower portion of the garment features a sewn-on sheer, warp knit open-work fabric, with heart screen print designs and extends from the hips to the ankles with a full front opening, and a straight, hemmed bottom.
The stand-up collar is constructed from 100% polyester, satin woven fabric. The collar features contrasting color decorative sequined capping and a bottom finished with capping that extends to from the detachable straps for the bodysuit.
This garment is considered a well-made costume and is excluded from chapter 95. These items will be classified as wearing apparel under chapters 61/62 respectively. The essential character of the garment is imparted by the knit fabric. Consequently, the applicable subheading for style 11590 will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers, bodysuits and bodyshirts, Other, Other. The rate of duty will be 32 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 Antoinette Peek-Williams via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division