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The tariff classification of tutus from China.
Issued November 26, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N247775 (November 26, 2013)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted samples, identified as Children’s Tutus, are imported under style numbers 60607, 60608, 60604, 60609, 60601 and 60610 in toddler size, and style numbers 60600, 60611, 60602, 60612, 60603, 60613, 60614 and 60615 in child size. The toddler and child sizes have exactly the same construction and are made from the same materials. The flimsy skirts are constructed of strips of nylon netting tied in wobbly slip knots over a circular band of elastic. These nylon strips are easily removed from the elastic waistband. The skirts will be imported in various color combinations, some with loosely affixed glitter and some with small adornments.
CBP rationale
The applicable subheading for the Children’s Tutus 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
N247775 November 26, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Amy Hess World Exchange, Inc. 8840 Bellanca Ave, Ste 3 Los Angeles, CA 90045 RE: The tariff classification of tutus from China. Dear Ms. Hess: In your letter dated November 6, 2013, on behalf of California Costumes, Inc., you requested a tariff classification ruling. The submitted samples, identified as Children’s Tutus, are imported under style numbers 60607, 60608, 60604, 60609, 60601 and 60610 in toddler size, and style numbers 60600, 60611, 60602, 60612, 60603, 60613, 60614 and 60615 in child size. The toddler and child sizes have exactly the same construction and are made from the same materials. The flimsy skirts are constructed of strips of nylon netting tied in wobbly slip knots over a circular band of elastic. These nylon strips are easily removed from the elastic waistband. The skirts will be imported in various color combinations, some with loosely affixed glitter and some with small adornments. The applicable subheading for the Children’s Tutus 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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