The tariff classification of novelty pullovers from China.

N223858 July 13, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059 Ms. Danielle Boehmcke Paper Magic Group 345 7th Avenue 6th Floor New York, NY 10001 RE: The tariff classification of novelty pullovers from China. Dear Ms. Boehmcke: In your letter dated May 25, 2012, but received on June 29, 2012, you requested a tariff classification ruling for two items. The submitted sample, which you identify as a Hallotween ¾ Shirt with Metallic Screenprint, is a girl’s novelty pullover. The pullover will be imported in three sizes; medium, item number 6343163; large, item number 6343164; and extra large, item number 6343165. The garment, which is constructed of 100% polyester knit fabric, is printed with images of link necklaces and a pendant with a skull and crossbones. The pullover has ¾ sleeves with jagged edges, sturdy interior seams, a round double-layer neckline, and a jagged edged hemline. The garment will also be imported in the following colors, but with the same design and construction; Pink (medium, item number 6343166; large, item number 6343167; and extra large, item number 6343199) and Black (medium, item number 6343168; large, item number 6343169; and extra large, item number 6343198). The submitted sample, which you identify as a Hallotween Layer Shirt, is a girl’s novelty pullover constructed of 100% polyester knit fabric. The pullover will be imported in three sizes; medium, item number 6341193; large, item number 6341194; and extra large, item number 6341195. The layered look garment is designed to resemble a short sleeve pullover worn over a long sleeve garment and features a large screen printed design on the front. The garment features a round, double-layer neckline, short, hemmed sleeves over long, hemmed sleeves; and a straight, hemmed bottom. The garment will also be imported in the following colors, but with the same design and construction; Purple (medium, item number 6341196; large, item number 6341197; and extra large, item number 6341198) and Teal (medium, item number 6343000; large, item number 6343001; and extra large, item number 6343002). You have suggested classification of these items under heading 9505, HTSUS, as a festive article. The garments are considered novelty items and are not articles of “fancy dress” and are therefore not classifiable under heading 9505, HTSUS. The samples will be returned to you as requested. The applicable subheading for the Hallotween ¾ Shirt with Metallic Screenprint and the Hallotween Layer Shirt will be 6110.30.3059, 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: Other: Women’s or girls’: Other." The rate of duty will be 32 percent ad valorem. 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. 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 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