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The tariff classification of an epaulette from China
Issued November 23, 2015 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N270494 (November 23, 2015)
Tariff classification
HTS codes: 6217.10.9530
Headings: 6217
Product description
Your sample is being returned to you, as requested. The submitted sample is an epaulette constructed from 100% polyester woven fabric. The item is a shoulder slide designed to decorate a uniform jacket or shirt and features embroidery on the top of the epaulette. In your letter, you suggest that the epaulette be classified as an embroidered badge, emblem or motif under subheading 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: badges, emblems and motifs. However, items such as epaulettes are not included in the list of exemplars in the Explanatory Notes to the Harmonized System, which have been ruled to be the official interpretation of the Harmonized Code at the international level.
CBP rationale
The applicable subheading for this item will be 6217.10.9530, HTSUS, which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers.
Full text
N270494 November 23, 2015 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Ms. Sharon Pearce Jack Lewin Associates TCM International P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of an epaulette from China Dear Ms. Pearce: In your letter dated, October 29, 2015, on behalf of your client, Act Two Apparel, LLC, you requested a tariff classification ruling. Your sample is being returned to you, as requested. The submitted sample is an epaulette constructed from 100% polyester woven fabric. The item is a shoulder slide designed to decorate a uniform jacket or shirt and features embroidery on the top of the epaulette. In your letter, you suggest that the epaulette be classified as an embroidered badge, emblem or motif under subheading 5810.92.1000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for embroidery in the piece, in strips or in motifs: other embroidery: of man-made fibers: badges, emblems and motifs. However, items such as epaulettes are not included in the list of exemplars in the Explanatory Notes to the Harmonized System, which have been ruled to be the official interpretation of the Harmonized Code at the international level. The applicable subheading for this item will be 6217.10.9530, HTSUS, which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers.” The rate of duty 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 this ruling, contact National Import Specialist Rosemarie Hayward at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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