CLA-2-95:OT:RR:NC:2:224
9013.80.2000; 9505.90.6000
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street, Suite 130
Los Angeles, CA 90013
RE: The tariff classification of Costume Accessory Kits from China
Dear Ms. Cooper:
In your letter dated April 30, 2008 you requested a classification ruling on behalf of Smiffy’s.
The samples that have been submitted for a tariff classification are described as Costume Accessory Kits. Five kits were received by this office. The Sweeney Todd Accessory Kit, style 30367, is comprised of a shaving cup, a shaving blade and a shaving brush all made of latex. The Mrs. Lovett Accessory Kit, style 30369, contains a plastic toy cleaver and a latex toy pie with a gingham cloth attached. Both kits contain all toy items and will be classified under Chapter 95.
The remaining 3 kits, the Jack the Ripper Accessory Kit, style 30371, the Dr. Jekyll & Mr. Hyde Accessory Kit, style 30482, and the Sherlock Holmes Accessory Kit, style 30370, are not considered sets for tariff purposes and each item will be separately classified. The Jack the Ripper Kit has three components: a black 100% leather bag, a plastic toy knife and 100% cotton knit gloves that are colored with red dye to simulate blood. The Dr. Jekyll & Mr. Hyde Kit is comprised of a 100% felt hat with a 100% polyester ribbon trim and synthetic fiber hair attached to the edge of the hat, latex “monster hands” and a plastic beaker. The Sherlock Holmes Kit contains a toy replica pipe constructed of wood and plastic and a hand-held working magnifying glass. All five kits will be returned, as requested.
The applicable subheading for the Sweeney Todd Accessory Kit, Mrs. Lovett Accessory Kit, the toy knife from the Jack the Ripper Accessory Kit, and the toy pipe from the Sherlock Holmes Accessory Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The duty rate will be free.
The applicable subheading for the 100% leather bag from the Jack the Ripper Accessory Kit will be 4202.21.6000, HTSUS, which provides for “Handbags, whether or not with shoulder strap, including those without handle: With outer surface of leather, of composition leather or of patent leather: Other: Valued not over $20 each.” The rate of duty will be 10% ad valorem.
The applicable subheading for the 100% cotton gloves from the Jack the Ripper Accessory Kit will be 6116.92.7470, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of cotton: Other: With fourchettes…Other.” The rate of duty will be 23.5% ad valorem.
The applicable subheading for the “monster hands” from the Dr. Jekyll & Mr. Hyde Accessory Kit will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.
The applicable subheading for the plastic beaker from the Dr. Jekyll & Mr. Hyde Accessory Kit will be 3926.90.9910, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other…Laboratory ware.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the 100% felt hat from the Dr. Jekyll & Mr. Hyde Accessory Kit will be 6505.90.0800, HTSUS, 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: Felt hats and other headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other.” The rate of duty will be 13.5¢ kg + 6.3% ad valorem + 1.9¢ per article.
The applicable subheading for the magnifying glass from the Sherlock Holmes Accessory Kit will be 9013.80.2000, HTSUS, which provides for “Hand magnifiers, magnifying glasses, loupes, thread counters and similar apparatus.” The rate of duty will be 6.6% 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/.
The cotton gloves from the Jack the Ripper Accessory Kit, style #30371, fall within textile category 331. 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.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, the items will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, they would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin 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 James Forkan at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division