CLA-2-61:OT:RR:NC:TA:353
6117.80.9540
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of a unisex child’s costume from China.
Dear Ms. Benedetto:
In your letter dated May 3, 2010, you requested a tariff classification ruling. The sample will be returned to you.
Style HWN10-0008 Kid Kiss Destroyer Costume consists of a pullover top, pants, chest armor, boot tops, gauntlets/wrist bands and belt. The pullover top and pants are made of knit 90 percent polyester and 10 percent spandex fabric. The armor, boot covers, gauntlet/wrist bands and belt are made of knit polyester fabric coated with polyurethane plastic material on the outer surface which completely obscures the underlying fabric. The pullover top has long sleeves and a jewel neckline. The long pants have a tunneled elastic waist and no fly. The chest armor is an upper body garment that covers the chest and has attached upper arm “armor” sleeves. The boot covers and wrist bands/gauntlets resemble metal armor. The wide belt with a hook and loop closure at the back is decorated with metal studs.
The costume is well made with sturdy seams, finished neck and waist and hemmed edges.
Style HWN10-0008 Kid Kiss Destroyer Costume consists 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 Style HWN10-0008 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other…Other: Women’s or Girls’: Other." The duty rate will be 32 percent ad valorem.
The applicable subheading for Style HWN10-0008 pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…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 Style HWN10-0008 chest armor will be 6113.00.1012, 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: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other." The rate of duty will be 3.8 percent ad valorem.
The applicable subheading for Style HWN10-0008 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 jokes articles: parts and accessories thereof: Other: Other." The duty rate will be Free.
The applicable subheading for the Style HWN10-0008 belt and gauntlets/wrist bands will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem.
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