CLA-2-61:OT:RR:NC:N3:359
Ms. Jaclyn Groff
LF Centennial PTE LTD
2052 Alton Parkway
Irvine, CA 92606
RE: The tariff classification of a women’s dress from China
Dear Ms. Groff:
In your letter dated February 1, 2019, you requested a tariff classification on behalf of your client, LF Centennial. Your sample will be retained for training purposes.
Item 50119 is a women’s dress constructed from 100 percent synthetic fabric. The garment features spaghetti straps with overlays and a knit padded dropped bodice with overlays sewn in at the waist. Additional features include a front skirt panel embellished with plastic discs referred to as decorations sewn throughout, an unembellished back panel, and a hemmed bottom consisting of multiple overlays. The overall appearance suggests a “mermaid” theme.
The straps and bodice are constructed from 100 percent polyester knit fabric. The skirt portion of the dress (base) is constructed from 100 percent nylon knit fabric and the decorations (plastic discs) are constructed from 100 percent polyester. The overlays consist of a 100 percent nylon woven base fabric and a gauze like knit overlay constructed from 100 percent nylon fabric.
You refer to the dress as a Halloween costume. The mermaid costume is neither flimsy nor lacking in durability. It has multiple layers, padding on top, "drop" waist, and secure stitching. Such a costume is not classifiable in heading 9505. Rubie's Costume Co. v. U.S. and CBP Costume ICP noted.
Consequently the applicable subheading for item 50119 will be 6104.43.2010, 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), knitted or crocheted (con.): 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 Renée Orsat at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division