The tariff classification of costumes from China

N308435 January 13, 2020 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6211.43.1091; 6217.10.9500; 9903.88.15 Ms. Jaclyn Groff LF Centennial Pte Ltd 702 SE 5th Street, Suite 20, Bentonville, AR 72712 RE: The tariff classification of costumes from China Dear Ms. Groff, In your letter dated November 28, 2019, you requested a tariff classification ruling. The samples will be returned under separate cover. The submitted samples, Styles 94669 Witch, 94670 Cat, 94671 Mermaid, 94672 Queen, 94673 Sunny and 94674 Pirate, are well-made costume aprons. Each garment resembles the character stated in the style’s name. Styles 94669 Witch, 94670 Cat, 94672 Queen, 94673 Sunny and 94674 Pirate are constructed from 100% polyester woven fabric. Style 94671 Mermaid is constructed from 100% polyester woven and knit fabric. Each garment reaches to the mid-thigh and features patch pockets below the waist and a closure at the neck and waist. The costumes are well-made with styling, sturdy neck and seams and finished edges. The submitted samples, Styles 94303BK and 94303RD, are well-made costume collars. Each are constructed from 100 % polyester woven fabric that has been completely obscured by a plastic material. Each collar is shaped like batwings and has a metal skull in the front center. It is secured in the back of the neck by hook and loop closure. The costumes are well-made with styling, sturdy seams and finished edges. The applicable subheading for Styles 94669 Witch, 94670 Cat, 94672 Queen, 94673 Sunny and 94674 Pirate would be 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers: Other: Other. The rate of duty is 16 % ad valorem. The applicable subheading for Styles 94303BK and 94303RD will be 6217.10.9500, HTSUS, which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Other: Other: Of man-made fibers. The rate of duty will be 14.6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6211.43.1091 and 6217.10.9500, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6211.43.1091 and 6217.10.9500, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. Regarding Style 94671, we are returning your request for a ruling, and any related samples, exhibits, etc. This office is precluded from ruling on an issue that is the subject of a current or completed Customs and Border Protection transaction. In light of the prohibition set out in 19 C.F.R. part 177, and as the instant classification is closely related to an issue regarding multi-fabric garments presently pending in Headquarters, we are unable to issue a tariff classification ruling to you. Accordingly, we are administratively closing our file. When the issue before Headquarters has been completed, you may resubmit your request for a ruling to the address listed below. If you decide to resubmit your request for Style 94671, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request. 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