CLA-2-61:OT:RR:NC:TA:353
9505.90.6000
Mr. Robert A. Pontier, CHB
Air Cargo Sales, Inc.
429 Moon Clinton Road
Coraopolis, Pennsylvania 15108
RE: The tariff classification of a unisex Santa Claus Suit from China.
Dear Mr. Pontier:
In your letter dated February 22, 2010, on behalf of Nellam Enterprises, LLC, you requested a tariff classification ruling. The samples will be returned to you.
Style 4291 Adult Santa Suit consists of a blouse which you identify as a jacket, pants, Santa Hat, gloves, belt, boot tops, beard and mustache. The blouse, pants and Santa Hat are made of 100 percent knit acrylic fabric and the gloves are made of knit man-made fiber fabric. The boot tops and belt are made of cellular plastic material. The beard and mustache are made of man-made fiber material. All items are packages in a poly bag with colored cardboard insert.
The blouse has no opening at the front and a small one button closure at the back. The garment is trimmed with pile on the wrists, at the bottom, neck and down the front and has belts loops. The pants have a tunneled elastic waist, pockets and are without a fly. The Santa Hat has a pom pom at the top and is trimmed with pile fabric. The gloves with forchettes extend to the wrist. The boot tops are trimmed with pile fabric at the top and extend from below the knee to the top of the shoe. The belt is approximately 3 ½ inches wide with a metal buckle and metal grommets.
The Adult Santa Claus Suit, Style 4291 is well made with sturdy neck, waist, seams and styling.
The Adult Santa Claus Suit Style 4291consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32 percent 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 percent ad valorem.
The applicable subheading for Santa Claus Hat, will be 9505.10.2500 , 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: Christmas ornaments: Other: Other." The rate of duty will be Free.
The applicable subheading for the gloves will be 6116.10.9500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: Other: With fourchettes: Other." The duty rate will be 7 percent ad valorem.
The applicable subheading for the boot tops, belt, beard and mustache 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/.
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