CLA-2-61:RR:NC:TA:353 L85565
Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of children’s costumes from China.
Dear Ms. Navidad:
In your letter dated June 3, 2005 you requested a classification ruling. The samples will be returned to you as requested.
Two unisex toddler size costumes were submitted with your request. Both styles will be imported in sizes 2T, 3T and 4T.
Style 5631, Frank Standard Costume consists of a bib and brace overall, shirt style pullover and a hood with ears. The bib and brace overalls, pullover and hood are composed of knit polyester fabric. The long pant bib and brace overall has self-fabric straps with hook and loop closures and a belt at the front. The pullover garment has long sleeves, a pointed collar and the hood has self-fabric chin ties.
Style 5637, Frank Deluxe Costume consists of bib and brace overalls, shirt style pullover with hands and a mask. The bib and brace overalls and pullover are composed of knit polyester fabric. The mask is composed of a plastic material. The bib and brace overalls have self-fabric straps with hook and loop closures and a belt at the front. The pullover has long sleeves with hands attached and a pointed collar.
Both costumes are well made with styling on the pullovers and bib and brace overalls.
The Frank Standard and the Frank Deluxe Costumes consist of two or more garments. Note 13 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 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the bib and brace overalls will be 6104.63.1030, Harmonized Tariff Schedule of the United States (HTS), 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 (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Bib and brace overalls, Other: Girls'.” The rate of duty will be 14.9% ad valorem. The textile category designation is 659.
The applicable subheading for the pullover will be6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Other: Women's or girls'.” The rate of duty will be 32% ad valorem. The textile category designation is 639.
The applicable subheading for the Frank Standard Costume hood will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: 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% ad valorem. The textile category designation is 659.
The applicable subheading for the Frank Deluxe Costume mask, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, 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