N297690 N2 Ruling Active

The tariff classification of a sash from China.

Issued June 26, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6217.10.9530

Headings: 6217

Product description

The submitted sample is being retained by our office. Item # 340195, Mom-To-Be Sash, is made of woven polyester fabric. The sash is approximately four inches wide and 72 inches in length with flowers attached to the sash and printed “Mom-To-Be” on the front of the sash. You have suggested classification as a non-durable costume under subheading 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.

CBP rationale

The applicable subheading for Item number 340195 will be 6217.10.9530, HTSUS, which provides for Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers: Other.

Full text

N297690 June 26, 2018 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9530 Simon Slyper Amscan, Inc. 80 Grasslands Road Elmsford NY 10523 RE: The tariff classification of a sash from China. Dear Mr. Slyper: In your letter dated June 6, 2018, you requested a tariff classification ruling. The submitted sample is being retained by our office. Item # 340195, Mom-To-Be Sash, is made of woven polyester fabric. The sash is approximately four inches wide and 72 inches in length with flowers attached to the sash and printed “Mom-To-Be” on the front of the sash. You have suggested classification as a non-durable costume under subheading 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. We disagree with your proposed classification. The sash is not a garment and the wearer does not create an image of anything other than herself. The applicable subheading for Item number 340195 will be 6217.10.9530, HTSUS, which provides for Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers: Other. 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 the World Wide Web at https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →