CLA-2-61:RR:NC:N3:353
Ms. Leah C. Navidad
Disguise
11906 Tech Center Ct
Poway, CA 92064
RE: The tariff classification of an adult costume from China.
Dear Ms. Navidad:
In your letter dated May 31, 2007, you requested a classification ruling. The sample will be returned to you.
The submitted sample, Style 521, Buccaneer Beauty Adult Costume consists of top, pants, hat and eye patch. The top, pants and hat are made of knit 100% polyester fabric.
The midriff top has long sleeves with lace trim at the wrists, beaded trim at the bust line and midriff, lace inset at the front center of the bodice and a self tie belt and hook and loop closure at the back.
The pants extend to just below the knee with piping trim and have an elasticized waist with an embellishment of an attached scarf-like tie at the hip.
The pirate-style hat has a feather plume and trim around the brim.
The jeweled and lace trimmed eye patch has elastic that fits onto the head to hold it in place.
The costume is well made with a finished neckline, waist, styling and embellishments. The Buccaneer Beauty Adult Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the midriff top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The general duty rate will be 28.2% ad valorem. The textile category designation is 639.
The applicable subheading for the pants will be 6104.63.2011, Harmonized tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…trousers…Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2% ad valorem. The textile category designation is 648.
The applicable subheading for 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 boot covers and eye patch 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.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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).
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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).
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