CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of dragon wings from China.
Dear Ms. Benedetto:
In your letter dated September 13, 2019, you requested a tariff classification ruling.
The submitted sample, style number AC18-0038, Dragon Wings, are gray and black serrated edged dragon wings with “scales” on the back. The wings have elastic bands that slide over the wearer’s shoulders and hold the wings in place, so that they can be worn like a cape. There are small elastic bands on the front corners of the wings that attach to the wearer’s wrists for additional stability. The dragon wings are made of polyester non-woven fabric and sized for ages three and older.
The applicable subheading for style number AC18-0038 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division