CLA-2-62:OT:RR:NC:N3:353
Ms. Helen 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 April 29, 2008, on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested.
The submitted sample, Style 30486 Dr. Jekyll & Mr. Hyde costume consists of a jacket, pants, shirt and inflatable piece. The suit-type jacket and pants are made of woven 100% cotton fabric. The jacket is composed of four panels sewn together lengthwise and has a full front opening, a notched collar with lapels and long sleeves. The two layered shirt resembles a vest and shirt. The front of the shirt and vest are made of woven 100% cotton fabric and the back is made of woven 100% satin polyester fabric. The essential character is imparted by the cotton fabric. It has long sleeves with tattering at the wrists and bottom, band collar and a full front opening that has a button closure that closes left over right. The pants have elastic at the back of the waist and a zippered fly and clip that closes left over right. The component described as an inflatable piece is a roughly u-shaped bladder made of plastic sheeting. It is designed to fit inside a panel sewn into the shoulder portion of the jacket. When inflated it gives the wearer the appearance of having broad shoulders.
The Dr. Jekyll & Mr. Hyde 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.
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 suit-type jacket will be 6203.32.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . suit-type jackets and blazers: Of cotton: Other: Other: Men’s.” The duty rate is 9.4% ad valorem. The textile category designation is 333.
The applicable subheading for the pants will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, Of cotton: Other: Other: Trousers and breeches: Men’s: Other.” The duty rate will be 16.6% ad valorem. The textile category designation is 347.
The applicable subheading for the shirt will be 6205.20.2066, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts, Of cotton, Other: Other: Other: Other: Men’s.” The duty rate will be 19.7% ad valorem. The textile category designation is 340.
The applicable subheading for the inflatable plastic shoulder piece will be 3926.90.7500, HTSUS, which provides for “Other articles of plastics…pneumatic mattresses and other inflatable articles, not elsewhere specified or included.” The rate of duty will be 4.2% ad valorem.
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).
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