CLA-2-61:RR:NC:3:353 K81750
TARIFF NO: 6104.43.2010, 6211.43.0091, 6217.10.8500, 6114.30.3070,
6114.30.1020, 6115.93.9020, 6104.53.2010, 9505.90.0045,
6113.00.9030, 6113.00.9086, 6505.90.6000, 6211.43.0081 6204.53.3010, 6505.90.2060
Ms. Julia Zhu
Bra R Us Corp.
518 Vanderbilt Dr.
Placentia, CA 92870
RE: The tariff classification of women’s costumes from China.
Dear Ms. Zhu:
In your letter dated January 7, 2004 you requested a classification ruling.
Five samples of women’s well-made costumes were submitted with your request. Style 3282; Waitress costume consists of dress, thong, apron and headpiece. The short halter style dress and thong are composed of knit man-made fiber fabric. The dress has a collar and a ribbon tie closure at the back. The apron and headpiece are composed of woven man-made fiber fabric. The apron and headpiece have eyelet trim around the edge and self-tie closures.
Style 3278; Sexy Cop Costume consists of top, skirt, and thong, stockings, hat and plastic toy handcuffs. The top, skirt, thong and stockings are composed of knit man-made fiber fabric. The cop’s hat is composed of woven 100% cotton fabric. The top does not reach the waist, has short sleeves and ties at the front and the short has garters attached.
Style 3180, Fire Girl Costume consists of a coat, top, thong and hat. The coat, top and thong are composed of knit man-made fiber fabric visibly coated with plastic on the outer surface. The hat is made of plastic material. The coat resembles a fireman’s coat with a full front opening and a hook and loop closure. The halter style top ties at the back.
Style 3188; Night Nurse Costume consists of a dress, bikini top, thong and headpiece. The dress, bikini top and thong are composed of knit man-made fiber fabric. The headpiece is composed of woven man-made fiber fabric and does not cover the crown of the head. The short sleeveless dress has a full front snap opening.
Style 2215; Schoolgirl Costume consists of a short skirt and a top that does not extend to the waist. The blouse and skirt is made of woven 48% cotton, 30% polyester, 18% nylon, 4% spandex fabric. The skirt has pleats on each side and an elastic waistband. The top has short sleeves, collar and ties at the front.
The thongs of the costumes are made to be seen and therefore do not fit within the purview of underwear of heading 6212.
All five costumes consist of two or more garments, the Waitress Costume, dress, apron and thong, Sexy Cop, top, skirt and thong, Fire Girl, coat, top and thong, Night Nurse, dress, top and thong, School Girl, top and skirt. Note 13 of Section XI, of the HTSUSA, 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 styles 3282 the Waitress and 3188 Night Nurse dresses will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted…Dresses: Of synthetic fibers: Other, Women’s’." The duty rate will be 16% ad valorem. The textile duty category is 636.
The applicable subheading for styles 3282 the Waitress, 3278 Sexy Cop and 3188 Night Nurse thongs will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), 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% ad valorem. The textile designation is 659. The applicable subheading for style 3282 the Waitress apron will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tracksuits and swimwear; Other garments: Of man-made fibers, Other.” The duty rate will be 16% ad valorem. The textile category is 659.
The applicable subheading for styles 3282 the Waitress and 3188 Night Nurse headpieces will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories…Accessories: Other: Headbands, ponytail holders and similar articles.” The duty rate will 14.6% ad valorem.
The applicable subheading for styles 3278 the Sexy Cop 3188 and Night Nurse tops will be 6114.30.1020 Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’.” The duty rate will be 28.2 % ad valorem. The textile category designation is 639.
The applicable subheading for style 3278 the Sexy Cop skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted…Skirts and divided skirts: Of synthetic fibers: Other, Women’s’." The duty rate will be 16 ad valorem. The textile category is 642. The applicable subheading for style 3278 the Sexy Cop stockings will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Panty hose, tights, stockings, socks and other hosiery…knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other. " The rate of duty will be 14.6% ad valorem. The applicable subheading for style 3278 the Sexy Cop handcuffs will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys;….. Other: Other toys…” The rate of duty will be free.
The applicable subheading for style 3278 the Sexy Cop hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…whether or not lined or trimmed: Other: Of cotton, flax or both: Not Knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The duty rate will be 7.5% ad valorem. The applicable subheading for style 3180 the Fire Girl coat will be 6113.00.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, made up of knitted or crocheted fabrics of heading …5907, Other: Coats and jackets: Other, Women’s or girls’.” The duty rate will be 7.1% ad valorem. The textile category designation is 635. The applicable subheading for style 3180 the Fire Girl top and thong will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Women’s or girls." The duty rate will be 7.1% ad valorem. The textile category is 659.
The applicable subheading for style 3180 the Fire Girl hat will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles…Other: Other. The duty rate will be Free.
The applicable subheading for style 2215 the Schoolgirl top will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of Man-made fibers: Other.” The rate of duty will be 8.1 percent ad valorem. The textile category is 659.
The applicable subheading for style 2215 the Schoolgirl skirt will be 6204.53.3010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s…Skirts and divided skirts: Of Synthetic fibers: Other: Other: Women’s.” The duty rate will be 16% ad valorem. The textile category is 642.
Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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