CLA-2-61:RR:NC:N3:353
9505.90.6000, 6117.80.9540
Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian Ba Rd., Chung-Ho
Taipei, Taiwan
RE: The tariff classification of an adult costume from Taiwan.
Dear Ms. Huang:
In your letter dated January 16, 2007, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, style M-1154-00, Deluxe Pirate Captain Costume consists of a coat, cravat, pants, hat, boot covers, belt and eye patch. You state that the coat is constructed of woven 100% polyester fabric that is coated with polyurethane. Examination of the sample reveals that the fabric is knit. Due to the polyurethane coating, the coat is considered to be constructed of a fabric of heading 5903. The coat has long sleeves with trimmed cuffs, a large collar, trim down the front with laces and a full front hook and loop closure that closes left over right. The coat does not protect from the elements. You state that the cravat is made of knit polyester, examination reveals that it is made of woven fabric with a hook and loop closure at the back. The pants are made of knit 100% polyester fabric and have a tunneled elastic waist and elastic at the ankles. The pirate-style hat is made of knit polyester fabric. You state that the boot covers are made of knit fabric, examination reveals that the boot covers are made of a woven polyester fabric at the front and sides and knit fabric panel at the back. The belt is made of knit polyester fabric coated with compact plastic material, and measures approximately 1 ¾” with a metal buckle. The eye patch has elastic that fits onto the head to hold it in place.
The costume is well made with a finish neckline, seams styling and embellishments.
The Deluxe Pirate Captain Costume, style M-1154-00, consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that 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 coat will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be 7.1% ad valorem.
The applicable subheading for the cravat will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Ties, bow ties and cravats: Of man-made fibers." The duty rate will be 24.8 cents per kilogram plus 12.7% ad valorem.
The applicable subheading for the pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The duty rate will be 28.2% ad valorem.
The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents/kg + 6.8% ad valorem.
The applicable subheading for belt will be 6117.80.9540 Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments and clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% ad valorem.
The applicable subheading for boot covers and eye patch 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 jokes articles: parts and accessories thereof: other: other. The duty rate will be Free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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