CLA-2-62:RR:NC:N3:353 L89160
TARIFFNO: 6211.33.0061, 6211.43.0076, 6211.43.0091, 6204.63.3530,
6206.40.3050, 6204.53.3020, 6217.10.9530, 6205.30.2080
6505.90.8090, 6204.43.4040
Ms. Jackie Jean Schmit
School Specialty, Inc.
W6316 Design Dr.
Greenville, WI 54942
RE: The tariff classification of children’s unisex costumes from China.
Dear Ms. Schmit:
In your undated letter, on behalf of Childcraft Education Corporation, you requested a classification ruling. The samples will be returned to you as requested.
Five samples were submitted with your request.
Style 6P575037, Asian Indian Boy Costume consists of a long shirt/tunic, pants and vest composed of woven 65% polyester/35% cotton fabric. The long shirt/tunic has long sleeves, mandarin collar, slits on each side at the bottom and a hook and loop closure that closes left over right. The pants have a finished hem at the bottom and a tunneled-elasticized waistband. The long vest has finished hems and a full front opening without a closure.
Style 6P575053, Asian Indian Girl Costume consists of a long blouse/tunic and pants composed of woven 65% polyester/35% cotton fabric. The long blouse/tunic has long sleeves, slits on the bottom on each side and no closure. The pants have a finished turned hem and a tunneled-elasticized waist.
Style 6P575048, Mexican Girl Costume consists of a blouse, skirt and belt composed of woven 65% polyester/35% cotton fabric. The sleeveless blouse has a large collar and a hook and loop closure at the back. The long skirt has a tunneled elasticized waistband and it is trimmed with eyelet at the bottom.
Style 6P575021, West African Boy Costume consists of a shirt, pants and an African-style hat composed of woven 65% polyester/35% cotton fabric. The shirt has short sleeves, a hook and loop closure at the back and no opening. The pants have a tunneled-elasticized waistband. The head scarf is shaped to fit the head.
Style 6P575017, West African Girl Costume consists of a skirt, dress and headscarf composed of woven 65% polyester/35% cotton fabric. The long skirt has a tunneled-elasticized waistband. The dress has a piping on the lace sleeves and neck and a lace bottom.
All of the above costumes are well made with finished hems, necklines and styling.
The Asian Indian Boy, Asian Indian Girl, Mexican Girl and West African Boy and West African Girl Costumes are not packaged for retail sale.
Chapter 62, Note 8. Garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
The applicable subheading for the Asian Boy Costume tunic will be 6211.33.0061 Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear: Other garments: Other garments, men’s or boys’: Of man-made fibers, Other.” The duty rate will be 16% ad valorem. The textile category designation is 659.
The applicable subheading for the Asian Indian Boy Costume vest will be 6211.43.0076, 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, Vests: Other." The duty rate will be 16% ad valorem. The textile catergory designation is 659.
The applicable subheading for the Asian Indian Girl Costume tunic 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 duty rate will be 16% ad valorem. The textile category designation is 659.
The applicable subheading for the Asian Boy, Asian Girl and West African Boy Costume pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’… trousers…Trousers…Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’." The duty rate will be 28.6% ad valorem. The textile category is 648.
The applicable subheading for the Mexican Girl Costume blouse will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ blouses…Of man-made fibers: Other; Other, Other: Girls’: Other." The duty rate will be 26.9% ad valorem. The textile category designation is 641.
The applicable subheading for the Mexican Girl and West African Girl Costume skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…skirts…Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’." The duty rate will be 16% ad valorem. The textile category is 642.
The applicable subheading for the Mexican Girl Costume belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.
The applicable subheading for West African Boy Costume shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Other: Boys’: Other." The duty rate will be 29.1 cents/kg + 25.9% ad valorem. The textile category designation is 640.
The applicable subheading for the West African Boy Costume hat and West African Girl Costume head scarf will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents/kg + 6.8% ad valorem. The textile category designation is 659.
The applicable subheading for the West African Girl Costume dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The duty rate will be 16% ad valorem. The textile category designation is 636.
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/.
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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.
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