CLA-2-61:OT:RR:NC:N3:353
6211.43.0091, 6206.40.3030, 6505.90.6090
Mr./Ms. Christian Lee/Edith Ho
Handerson Handicraft Mfg. Co.
11F/6 No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of adult costumes from China.
Dear Mr./Ms. Lee/Ho
In your letter dated October 29, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples which you submitted are being returned as requested.
Style M-1520-00 Count Costume consists of an upper body garment, cape and pants made of knit 100 percent polyester fabric, and a jabot made of woven 100 percent polyester fabric. The upper body garment has long sleeves, extends to the knee, and has a full front opening with left over right hook and loop closures. The knee length lined cape has a large collar and hook and loop tape on each shoulder to facilitate adhering to the upper body garment. The flimsy pants have an elasticized waistband and no fly.
Style M-1522-00 Deluxe Pirate Costume consists of a coat, pants, top, hat and boot covers. The coat is made of woven 93 percent man-made fiber fabric and 7 percent cotton fabric. The top, pants, Pirate’s hat and boot covers are made of knit 100 percent polyester fabric. The coat does not protect from the elements and has long sleeves, decorative cuffs and a full front opening with decorative buttons without a closure. The blouse/top has an entire woven fabric front with a knit fabric back. The essential character of the top is imparted by the woven fabric front. The sleeveless garment has a high stand-up collar with a self-tie at the front and a hook and loop closure at the back at the neck. The velour above the knee boot covers have an elastic strip at the bottom and the flimsy pants have an elasticized waist without a fly.
Styles M-1520-00 upper body garment and cape, and M-1522-00 coat and top are well made with styling, finished neck, sturdy seams, finished edges and sewn-on embellishments.
Styles M-1520-00 and M-1522-00 consist of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the Style M-1520-00 upper body garment will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Men’s or boys’.” The duty rate will be 14.9 percent ad valorem. The textile category designation is 659.
The applicable subheading for the Style M-1520-00, cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9 percent ad valorem. The textile category designation is 659.
The applicable subheading for Styles M-1520-00 and M-1522-00 pants, and Style M-1522-00 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 Style M-1520-00, jabot will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The textile category designation is 659.
The applicable subheading for the Style M-1522-00, coat-like garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tracks suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other." The duty rate will be 16 percent ad valorem. The textile category designation is 659.
The applicable subheading for the StyleM-1522-00, blouse/top will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and shirt blouses: Of man-made fibers: Other: Other, Other: Women’s." The duty rate will be 26.9 percent ad valorem. The textile category is 641.
The applicable subheading for the Style M-1522-00, Pirate’s hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), 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 textile category designation is 659.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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