CLA-2-61:OT:RR:NC:N3 348
Kim Benedetto
Seasons USA Inc
2041 Genesee Street Utica, NY 13501
RE: The tariff classification of tulle boa from China
Dear Ms. Benedetto:
In your letter dated July 16, 2024, you requested a tariff classification ruling on behalf of your client, Seasons HK Ltd.
The submitted sample, item OEM25- 0518, is a tulle boa. The boa is composed of 100% polyester knit fabric. It measures 72 inches in length and is 8 inches in width. The boa is constructed of 6 layers of tulle, cut into strips, gathered and sewn together.
You state the tulle boa is used as an accessory to a Halloween costume. However, the tulle boa is subject to the decision in the Rubies Costume Co. case. The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. Your tulle boa is well made.
The applicable subheading for item OEM25- 0518 will be 6117.10.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other made up clothing accessories, knitted or crocheted…shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The duty rate will be 11.3 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division