The tariff classification of a novelty garment from China

N275382 May 25, 2016 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6114.30.1020 Ms. Peggy O’Brien Amscan Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a novelty garment from China Dear Ms. O’Brien: In your letter dated April 14, 2016, you requested a tariff classification ruling. The sample will be returned to you, as requested. The sample submitted, Style 210472, is a novelty garment resembling a bra constructed from 100% polyester knit fabric. This garment features elongated cups with tassels, sequins, elastic edging and a ribbon tie in the back. You suggested classification for this item under subheading 9505.90.4000, 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: Confetti, paper spirals or streamers, party favors and noisemakers: parts and accessories thereof." We disagree with this proposed classification. Note 1(v) to chapter 95 excludes apparel. The applicable subheading for Style 210472 will be 6114.30.1020, HTSUS, which provides for other garments, knitted or crocheted, of man-made fibers: Tops, Women’s or girls’. The rate of duty will be 28.2% 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 Rosemarie Hayward via email at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division