The tariff classification of a t-shirt design craft kit from China

N256931 September 30, 2014 CLA-2-61:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6109.90.1060 Ms. Carolyn Alaburda Faber-Castell USA, Inc. 9450 Allen Drive Cleveland, OH 44125 RE: The tariff classification of a t-shirt design craft kit from China Dear Ms. Alaburda: In your letter dated August 18, 2014, you requested a tariff classification ruling. The submitted sample, item 1289000, is a boxed kit marketed under the name “Designed to a T” consisting of a unisex t-shirt, two permanent fabric markers, iron-on fusible fabric, iron-on appliques, iron-on studs, one sheet of tracing paper, one sheet of ironing paper, a pair of scissors and a pencil. You state in your ruling request that the “Designed to a T” kit should be classified as a toy. However, the shirt is constructed as a traditional garment. A child is merely decorating it. Any amusement derived is incidental to the utilitarian function of the t-shirt to be used as a garment. NY K84955, dated April 9, 2004, determined that a similar article was also not a toy but more appropriately classifiable under the provision for wearing apparel. The craft kit is considered to be a set put up for retail sale with the essential character imparted by the garment. The t-shirt is constructed from 76 percent polyester, 14 percent cotton and 10 percent nylon jersey knit fabric which you state weighs approximately 150 grams per square meter. The t-shirt has hemmed, short, set-in sleeves; a round neckline with rib knit trim and a straight hemmed bottom. The t-shirt is marked as a size “XL”; however, the box indicates the t-shirt is a “kids XL, One size fits most.” The sample will be retained for reference purposes by this office. The t-shirt styling is indicative of a unisex garment. Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Chapter 61 applies to made up knitted or crocheted articles of apparel. Note 8, Chapter 61, HTSUSA, states that unisex garments are classified under the provisions for women’s garments. The applicable subheading for the “Designed to a T” kit will be 6109.90.1060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-Shirts, singlets, tank tops and similar garments, knitted or crocheted: Of other textile materials: Of man-made fibers: Women’s or girls’: T-shirts: Girls’.” The rate of duty will be 32 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 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division