The tariff classification of a textile item from China.
Issued April 4, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6114.30.3070
Headings: 6114
Product description
You submitted a sample, identified as style number A1003, which you refer to as a tutu. The pull-on lower body garment is constructed from 100% polyester knit fabric. The skirt-like garment features multiple, gathered layers, of which the outermost layer is trimmed with lace-like fabric. The layers are constructed of a mesh fabric which does not easily fray. The garment extends from the waist to the high upper thigh area and does not provide sufficient coverage to be considered a skirt. The sample will be returned to you as requested.
CBP rationale
The applicable subheading for style number A1003 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.
Full text
N209557 April 4, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Ursula T. Gabriel Lovin’ Enterprises, Inc. dba Dreamgirl International 5548 Lindbergh Lane Bell, CA 90201 RE: The tariff classification of a textile item from China. Dear Ms. Gabriel: In your letter dated March 9, 2012, you requested a tariff classification ruling. You submitted a sample, identified as style number A1003, which you refer to as a tutu. The pull-on lower body garment is constructed from 100% polyester knit fabric. The skirt-like garment features multiple, gathered layers, of which the outermost layer is trimmed with lace-like fabric. The layers are constructed of a mesh fabric which does not easily fray. The garment extends from the waist to the high upper thigh area and does not provide sufficient coverage to be considered a skirt. The sample will be returned to you as requested. The applicable subheading for style number A1003 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The rate of duty will be 14.9 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, Thomas J. Russo Director National Commodity Specialist Division
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