CLA-2-61:OT:RR:NC:N3:358
Ms. Kim Benedetto
Seasons USA Inc.
2041 Genesee Street
Utica, NY 13501
RE: The tariff classification of a costume from China
Dear Ms. Benedetto:
In your letter dated July 7, 2021, you requested a tariff classification ruling for Seasons HK Ltd. A sample was not submitted with this ruling.
Style CS21-0081 is a unisex child’s well-made costume set consisting of a jumpsuit and pair of glovettes. Both items are constructed from 100% polyester knit fabric. The jumpsuit is sleeveless and features a back zipper closure, hemmed leg openings, and a sequin motif over felt on the front of the garment. The glovettes feature a sequin motif over felt. The essential character of the set is imparted by the jumpsuit.
The applicable subheading for style number CS21-0081 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other, garments, knitted or crocheted: of man-made fibers; other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty rate will be 14.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6114.30.3054, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6114.30.3054, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division