CLA-2 OT:RR:CTF:TCM H281486 PJG
Ms. Liz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064-7139
RE: Modification of NY N266357; tariff classification of the upper body portion of the Style 98105 Kai Deluxe costume; correction of a clerical error
Dear Ms. Guzman:
This is in response to your request for reconsideration, dated August 31, 2016, of New York Ruling Letter (“NY”) N266357, dated July 30, 2013, which was issued to you by U.S. Customs and Border Protection (“CBP”). In N266357, CBP classified the Style 98105 Kai Deluxe costume under the Harmonized Tariff Schedule of the United States (“HTSUS”). We affirm NY N266357 with respect to the first eight-digits of the tariff classification of the upper body portion of the Style 98105 Kai Deluxe costume, however, we note that there was a clerical error at the ten-digit level. Therefore, in this letter, we correct the tariff classification of the upper body portion of the Style 98105 Kai Deluxe costume at the ten-digit level. We are also returning the samples that you submitted for our review.
In NY N266357, the subject Style 98105 Kai Deluxe costume was described as follows:
The sample submitted, Style 98105 Kai Deluxe, is a child’s unisex costume consisting of an upper body garment, trousers, claw hands and a face mask. The costume is meant to resemble a Ninjago Lego character. The upper body garment’s front, sides and back panels are constructed from 100% polyester knit fabric on the outer and inner surface with a middle layer of plastic foam in between. The layer of plastic foam is visible in cross section. The sleeves are constructed of a knit fabric. The upper body garment features sturdy stitching, a well-made neckline with hook and loop closures at the back of the neck. The trousers are constructed of 100% polyester knit fabric and feature sturdy stitching, a tunneled elastic waistband and hemmed bottoms. The claw hands are constructed from 100% polyester knit fabric on the outer and inner surfaces with a middle layer of plastic foam in between. The face mask is composed of plastic. The costume consist(s) of two or more garments.
Upon reviewing the submitted sample, we note that there is plastic material that covers small sections of the top fabric of the upper body portion of the garment, thereby creating a design. The plastic material has been applied like a paint to add ninja elements to the costume. These elements include a weapon carrying case on the back and a lion emblem on the front.
We note that the tariff classification provided for the upper body garment in NY
N266357, specifically, subheading 6113.00.9042, HTSUSA, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Of cotton: Women’s or girls,” was erroneous because it provides for trousers, breeches and shorts, and the upper body garment is not a pair of trousers, breeches or shorts. Instead, we consider whether the upper body garment is, as suggested in your request, classifiable in subheading 6113.00.1012, HTSUSA, 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,” or whether it is classifiable in subheading 6113.00.9086, HTSUSA, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’.”
There is no dispute as to the classification of the subject upper body garment at the heading level or insofar as the six-digit level is concerned. However, we disagree that the subject merchandise is classified in subheading 6113.00.1012, HTSUSA, because the plastic material applied to the top fabric only covers small sections of that fabric and does not “completely obscure[] the underlying fabric” as required per the plain language of subheading 6113.00.10, HTSUS. We find that the subject upper body garment is classified in subheading 6113.00.9086, HTSUSA, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’.”
Accordingly, we affirm NY N266357, dated July 30, 2013, insofar as the classification of the upper body portion of the Style 98105 Kai Deluxe costume is classified in subheading 6113.00.90, HTSUS. We also correct the clerical error with respect to the ten-digit level, and as a result, we note that the merchandise is classified in subheading 6113.00.9086, HTSUSA, which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Other: Women’s or girls’.” The 2017 column one, general rate of duty remains 7.1 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 internet at www.usitc.gov/tata/hts/.
EFFECT ON OTHER RULINGS:
NY N266357, dated July 30, 2013, is hereby MODIFIED in order to correct the clerical error as noted above. Therefore, it is not subject to the notice and comment provisions of 19 U.S.C. § 1625(c).
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division