The tariff classification of a novelty item from China.
Issued July 6, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6110.30.3053, 3926.90.9980
Product description
The sample will be returned to you. Item 90175, Broken Pecker Novelty Item, consists of a pullover shirt and a plastic prop with a sling. The plastic prop, which simulates an oversized phallus in a cast, and the sling, are considered a composite good. The short sleeve pullover shirt is constructed of knitted 100% polyester fabric with a screen-printed message that states, “Sign My Cast”. Item 90175 is a novelty item and not considered fancy dress.
CBP rationale
The applicable subheading for the novelty pullover will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other. The applicable subheading for the plastic phallus with a sling will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics, other.
Full text
N170895 July 6, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3053; 3926.90.9980 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a novelty item from China. Dear Ms. Tsiavos: In your letter dated June 10, 2011, you requested a tariff classification ruling. The sample will be returned to you. Item 90175, Broken Pecker Novelty Item, consists of a pullover shirt and a plastic prop with a sling. The plastic prop, which simulates an oversized phallus in a cast, and the sling, are considered a composite good. The short sleeve pullover shirt is constructed of knitted 100% polyester fabric with a screen-printed message that states, “Sign My Cast”. Item 90175 is a novelty item and not considered fancy dress. The applicable subheading for the novelty pullover will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: of man-made fibers: other: other: other: other: men’s or boy’s: other.” The rate of duty is 32 percent ad valorem. The applicable subheading for the plastic phallus with a sling will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics, other.” The rate of duty will be 5.3 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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