CLA-2-61:OT:RR:NC:N3:353
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd St., Suite 130
Los Angeles, CA 90013
RE: The tariff classification of an adult costume from China.
Dear Ms. Cooper:
In your letter dated February 11, 2008, on behalf of Smiffy’s, you requested a classification ruling. The samples which you submitted are being returned as requested.
Style 30348 Saint Patty’s Day Costume Kit consists of a corset-like garment, sleeves, bonnet, petticoat and upper body garment that you call a dress.
The corset-like garment is made of woven 100% polyester fabric. The garment does not provide support, partially covers the bust and has an 8” flounce at the bottom. The upper back edge is cut straight across from side seam to side seam. It is designed with eyelet trim at the top and bottom, faux laces at the front and ribbon laces with metal grommet at the back. The sleeves are made of woven 40% cotton/60% polyester fabric trimmed with ribbon and eyelet trim. The bonnet resembles a shower cap with ribbon and eyelet trim. The multi layered petticoat is made of knit 100% polyester fabric with a top layer of lace-like fabric and an elasticized waist. The short upper body garment is made of woven 100% polyester fabric panel and a knit velvet panel. The woven fabric imparts the essential character to the garment. The garment has elasticized adjustable straps, lace-like trim at the top and bottom, shirring with elastic at the back and faux ribbon laces.
The costume is well made with styling, finished neck, waist, edges and study seams, and lace-like trim.
The applicable subheading for the corset-like garment and the upper body garment will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track 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 sleeves will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other: Of man-made fibers." The rate of duty will be 14.6% ad valorem. The textile category designation is 659.
The applicable subheading for the bonnet will be 6505.90.8090, Harmonized Tariff Schedule of the United States which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid...Other: Other: Other." The duty rate will be 18.7 cents per kilogram plus 6.8% ad valorem. The textile category designation is 659.
The applicable subheading for the petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Women’s." The duty rate will be 14.9 percent ad valorem. The textile category designation is 652.
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.
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”).
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