The tariff classification of peplums from China.

N251709 April 4, 2014 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Christine Marren Spencer Gifts, LLC 6826 Black Horse Pike Egg Harbor Township, NJ 08234 RE: The tariff classification of peplums from China. Dear Ms. Marren: In your letter dated March 19, 2014, you requested a tariff classification ruling. You submitted two samples, identified as a “Short Bustle,” item number 1232354, and a “Long Bustle,” item number 1232362. Although you refer to the articles as “bustles” they are not meant to be worn underneath a garment, but to be worn over clothing to accessorize an outfit. Although you state that both articles are constructed of 100% polyester knitted fabric, upon examination it was determined that the items are constructed of woven fabric. Both items are peplum-like clothing accessories. They have three layers of fabric which are shirred at the waist. Item number 1232362 is longer and has a satin ribbon as a means of affixing it to an individual’s waist. Item number 1232354 may be affixed to a garment by way of a metal suspender clip at both ends of the waistband. You have suggested classification of both items under tariff subheading 6114.30.3070, HTSUS, which provides for women’s or girls other garments, knitted or crocheted. However, the subject merchandise is constructed of woven fabric and lacks sufficient coverage to be classified as a garment. Your samples will be returned to you as requested. The applicable subheading for item numbers 1232354 and 1232362 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division