N243731 N2 Ruling Active

The tariff classification of a tutu from China.

Issued July 17, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted sample, identified as “Tutu with Satin Bow”, (WIC) 317660 is a child’s flimsy tutu constructed of polyester knit fabric, with the waistband constructed of 80% polyester and 20% nylon. The pink tutu has a loose single straight stitched waist and a glued-on purple bow.

CBP rationale

The applicable subheading for (WIC) 317660 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N243731 July 17, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of a tutu from China. Dear Mr. Vu: In your letter dated July 2, 2013 you requested a tariff classification ruling. The submitted sample, identified as “Tutu with Satin Bow”, (WIC) 317660 is a child’s flimsy tutu constructed of polyester knit fabric, with the waistband constructed of 80% polyester and 20% nylon. The pink tutu has a loose single straight stitched waist and a glued-on purple bow. The applicable subheading for (WIC) 317660 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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/. 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. 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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