CLA-2-61:RR:NC:N3:353 M81135
6104.53.2010, 9505.90.6000
Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, NY 11514
RE: The tariff classification of an adult costume from China and Taiwan.
Dear Ms. Tsiavos:
In your letter dated March 8, 2006, you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, style 5130, Sexy Captain Black Heart Costume consists of an over-garment, hat, belt, skirt and boot covers. The over-garment, skirt, hat and boot tops are made of knit polyester fabric. The belt is made of cellular plastic material.
The over-garment that you describe as a coat has no opening at the front or back to facilitate putting on the garment by any other means than over the head. The garment is full length in the back with a large collar, long sleeves, and a bodice with faux laces. Under the bodice to the hemline it is without fabric in the front. The item is decorated with ruffles and embellishments. The hat is a pirate-style hat with gold trim and the belt is approximately 2” wide with a metal buckle. The mini skirt has an elasticized waist, faux laces down the front and a ruffle and gold trim at the bottom. The boot tops have a cuff at the top and elastic at the bottom.
The Sexy Captain Black Heart Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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 costume is well made with a finished neckline, styling and embellishments.
The applicable subheading for the over-garment will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), 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 category designation is 659.
The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted…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 belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…Articles of apparel and clothing accessories (including gloves): Other: Other, Other.” The duty rate will be 5% ad valorem.
The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 642.
The applicable subheading for the boot tops will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles…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/.
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