CLA-2-61:RR:NC:3:353 M84821
TARIFFNO.: 6106.20.2030; 6104.63.2028; 9506.90.6000; 6505.90.6090; 6116.93.8800
Ms. Darla J. Perry
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. Perry:
In your letter dated June 21, 2006, you requested a classification ruling. As requested, the sample will be returned to you.
Your submitted sample, style 48691 Boney Pirate Costume, is a child’s costume. The well-made costume consists of a knit polyester shirt and pants. The tunic-style shirt has styling features, well-made neck and seams and sewn on embellishments. The pants have styling features, a well-made waist and seams. The costume also features flimsy boot covers, a knit polyester pirate hat with attached bandana and hair and knit polyester gloves with a depiction of skeleton bones on the back of the hand. As per a telephone call with this office, you have stated that the following style numbers: 10612750, 10612751, 10612752, 400009466737, 400009466812, 40000466997 and 400009467079 are the same as style 48691, except they will be sold in different children’s sizes and at different retail locations.
The Boney Pirate costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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 the tunic style shirt will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), 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 the pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), 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 the boot covers will be 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. The duty rate will be Free.
The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), 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 shirt 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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.
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