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N270568 N2 Ruling Active

The tariff classification of articles from China.

Issued November 23, 2015 by U.S. Customs and Border Protection.

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N2 N270568 (November 23, 2015)

Tariff classification

HTS codes: 9505.90.6000, 6113.00.1012

Headings: 6113, 9505

Product description

The black drape features raw, torn edges that suggest a scary ripped curtain. The insubstantial drape is purely a one-time use decoration, and is designed to hang from a doorway, a window, or a ceiling as an eerie home decoration for Halloween. The drape will be marketed and sold for Halloween. The second sample submitted, identified as item number 844448, is an unlined men’s vest. The garment is constructed from 100% polyester knit fabric coated with a compact plastic that completely obscures the underlying fabric. The vest features a full front opening with 3 snap closure, fringe at the left and right shoulder and two pockets at the waist. Your samples will be returned as requested.

CBP rationale

The applicable subheading for item number 220506 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 applicable subheading for item number 844448 will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.

Full text

N270568 November 23, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6113.00.1012 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of articles from China. Dear Ms. O’Brien: In your letter dated November 5, 2015, you requested a tariff classification ruling. The first sample submitted, identified as item number 220506, the Black Gauze Drape, consists of a drape of man-made textile fabric that measures approximately 24 inches in width by 180 inches in length. The black drape features raw, torn edges that suggest a scary ripped curtain. The insubstantial drape is purely a one-time use decoration, and is designed to hang from a doorway, a window, or a ceiling as an eerie home decoration for Halloween. The drape will be marketed and sold for Halloween. The second sample submitted, identified as item number 844448, is an unlined men’s vest.  The garment is constructed from 100% polyester knit fabric coated with a compact plastic that completely obscures the underlying fabric.  The vest features a full front opening with 3 snap closure, fringe at the left and right shoulder and two pockets at the waist. Your samples will be returned as requested. The applicable subheading for item number 220506 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. The applicable subheading for item number  844448  will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906, or 5907: having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric, Other.” The rate of duty will be 3.8 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/. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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