CLA-2-61:RR:NC:3:353 L85036
TARIFFNO.: 6106.20.2030; 6104.63.2028; 9506.90.6000; 6505.90.8090; 6116.93.8800
Ms. Bonnie Kerr-Gagnon
Pony Express Creations, Inc.
9350 Trade Place
Suite C
San Diego, CA 92126
RE: The tariff classification of costumes from China, Hong Kong and Vietnam.
Dear Ms. Kerr-Gagnon:
In your letter dated May 13, 2005, you requested a classification ruling.
You have submitted two samples. Style 410014 Boney Pirate Costume - DD is a child’s costume. The well-made costume consists of a knit polyester shirt and pants. The tunic-style shirt has styling features, finished edges, a finished neck and sewn on embellishments. The pants have styling features, finished edges and a turned waist. The costume also features flimsy boot covers and a woven polyester pirate hat with attached bandana and hair.
Style 410013 Deluxe Boney Pirate Costume - DS is a child’s costume. The well-made costume consists of a knit polyester shirt and pants. The tunic-style shirt has styling features, finished edges, a finished neck and sewn on embellishments. The pants have styling features, finished edges and a turned waist. The costume also features flimsy boot covers and knit polyester gloves with a depiction of skeleton bones on the back of the hand.
Styles 410014 and 410013 consist of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that the textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for styles 410014 and 410013 tunic style shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, girls’: other. The duty rate will be 32 percent ad valorem.
The applicable subheading for styles 410014 and 410013 pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The duty rate will be 28.2 percent ad valorem.
The applicable subheading for styles 410014 and 410013 boot covers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof: other: other. The duty rate will be Free.
The applicable subheading for style 410014 hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be18.7 cents per kg. plus 6.8 percent ad valorem.
The applicable subheading for style 410013 gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens, mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6 percent ad valorem.
The tunic-style shirts fall within textile category designation 639. The pants fall within textile category designation 648. The hat falls within textile category designation 659. The gloves fall within textile category designation 631. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division