CLA-2-62:OT:RR:NC:N3:353
Mr. Sean Schipper
Aeromax, Inc.
28W079 Industrial Avenue
Lake Barrington, IL 60010
RE: The tariff classification of children’s costumes from China.
Dear Mr. Schipper:
In your letter dated April 23, 2008, you requested a classification ruling. As requested, the samples will be returned to you.
You have submitted five samples. Style MAG children’s Jr. Magician Costume consists of a cape and vest, top hat, bow tie, magic wand and gloves. The cape and vest are made of woven polyester fabric. The cape has hidden pockets. The vest is well-made and features a full frontal opening with a left over right three button closure and an adjustable back. The top hat is made of woven polyester fabric, the bow tie is constructed of polyester woven fabric, the wand is a toy and the gloves are made of knit man-made fiber.
All garments are well made with styling features, finished necks, sturdy waist and seams, and hemmed edges.
The Jr. Magician costume, style MAG 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 style MAG cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), 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 designation is 659.
The applicable subheading for the style MAG vest will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " "Track suits, ski-suits and swimwear, other garments: other garments, men’s or boys’: of man-made fibers, vests: other”. The duty rate will be 16% ad valorem. The textile designation is 659.
The applicable subheading for the style MAG top hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted: or made up from lace, felt or other textile fabric, in the piece, whether or not lined or trimmed: hair-nets of any material, whether or not lined or trimmed: other: of man-made fibers: not in part of braid, other.” The duty rate will be 18.7 cents per kg. and 6.8 % ad valorem. The textile category designation is 659.
The applicable subheading for the style MAG bow tie will be 6215.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Ties, bow ties and cravats: of man-made fibers.” The duty rate will be 24.8 cents per kg. plus 12.7% ad valorem. The textile category designation is 659.
The applicable subheading for the style MAC wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys: reduced-size models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other; other.” The duty rate will be Free.
The applicable subheading for the style MAG gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other; with fourchettes.” The duty rate will be 18.6% valorem. The textile category designation is 631.
Style AFP is a well-made child’s Jr. Armed Forces Pilot size 2-3 Costume Set consisting of an uni-sex jumpsuit constructed from 100% nylon woven fabric. The garment features a full frontal opening with a zipper closure and zippered chest pockets and two patch pockets. The set may or may not be imported with a helmet with retractable visor.
Style CMOG is a well-made Jr. Camo boys’ size 4-6 costume Set consisting of a one piece jumpsuit constructed from 100% cotton woven fabric. The garment features a left over right four button closure. The set also includes a woven cotton camo baseball-style hat and a belt.
Style PS is a well-made Jr. Police boys’ size 2-3 costume Set consisting of a one piece jumpsuit constructed from 65% polyester and 35% cotton woven fabric. The garment features a left over right four button closure. The set also includes a woven police hat.
All garments are well made with styling features, finished necks, sturdy waist, seams, and hemmed edges.
GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the garments impart the essential character of all the sets.
The applicable subheading for the style AFP will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments women’s or girls: of man-made fibers, coveralls, jumpsuits and similar apparel: other: girls’.” The duty rate will be 16% ad valorem. The textile category designation is 237.
The applicable subheading for the style CMOG will be 6211.32.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments men’s or boys: of cotton, Coveralls, jumpsuits and similar apparel: other: boys’: Sizes 2-7.” The duty rate will be 8.1% ad valorem. The textile category designation is 237.
The applicable subheading for the style PS will be 6211.33.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear: other garments: other garments men’s or boys: of man-made fibers: Coveralls, jumpsuits and similar apparel: other: boys’: Sizes 2-7.” The duty rate will be 8.1% ad valorem. The textile category designation is 237.
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. The textile category number above applies to merchandise produced in non-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.
Your inquiry does not provide enough information for us to give a classification ruling on Style MC. Your request for a classification ruling should include the exact fabric composition. The tag of the garment stated the garment is composed of 65% polyester and 35% cotton fabric. However, the top shirt part of garment appears to be composed of different materials than the bottom. The fiber content of the top component appears to be 65% polyester and 35% cotton and the fiber content of the bottom appears to be 100% cotton. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
In addition to the above, please observe the following general procedures for requests for classification rulings under the Harmonized Tariff Schedule of the United States (HTSUS):
(1) Ruling requests must concern prospective shipments and be in writing.
(2) Ruling requests will contain a maximum of 5 items in order to be accepted. The items in a single request must be of the same class or kind. For example, a request concerning textile articles may not include items such as footwear.
(3) The outside of envelopes and packages should be annotated “Binding Ruling Request.”
(4) Rulings will not be issued in response to oral requests.
(5) A copy of the ruling or the ruling control number should be provided with the entry documents filed at the time the merchandise is imported.
(6) Rulings will be binding at all ports of entry, effective on the date of the ruling letter, unless revoked by the Headquarters Office of Regulations and Rulings (OR&R).
(7) Ruling requests must be in writing, and must contain a complete statement of all relevant facts relating to the transaction including: names, addresses, and other identifying information of all interested parties (if known); the manufacturer ID code (if known); name(s) of the port(s) in which the merchandise will be entered (if known); description of the transaction; for example, a prospective importation (merchandise) from (country); a statement that there are, to the importer’s knowledge, no issues on the commodity pending before Customs or any court; and a statement as to whether classification (HTSUS) advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
(8) Ruling requests must also contain sufficient information to determine the proper tariff classification, such as: a full and complete description of the article, in the condition in which it will be imported; the article’s principal use in the United States; the commercial, common, or technical designation; for articles composed of two or more materials, the relative quantity by weight of each component; samples, individually packed for mailing, or illustrative literature; chemical Analysis, flow charts, CAS number, etc.; inclusion of any special invoicing requirements in Part 141 of the Customs Regulations (if known); and any other information that may assist in determining the appropriate tariff classification of the article.
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