CLA-2-61:OT:RR:NC:N3:353
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road,Chung-Ho
Taipei, Taiwan
RE: The tariff classification of children’s costumes from China.
Dear Ms. Lee:
In your letter dated December 02, 2008, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling. The samples which you submitted are being returned as requested.
Style G-3472-00 Girl Tulle Ballerina Costume consists of a leotard, skirt/tutu and tights without feet. The leotard is made of knit 100 percent polyester fabric. The one piece short garment is sleeveless with faux ribbon laces at the front. The multi-layer skirt/tutu with an elasticized ribbon waist is made of knit 100 percent nylon fabric. The footless tights with lace at the bottom are made of knit 80 percent cotton/20 percent spandex fabric.
Style S-3119-01 Infant Giraffe Costume Set consists of a jumpsuit, hat and booties made of knit 100 percent polyester fabric. The footless jumpsuit has a long sleeves, a tail and a hook and loop closure at the back with a giraffe print.
Style S-3131-00 Infant Bee Costume Set consists of a jumpsuit, hat and booties made of knit 100 percent polyester fabric. The footless jumpsuit has long sleeves and a hook and loop closure at the back.
Style S-3114-00 Infant Duck Costume Set consists of a jumpsuit, hat and booties made of knit 100 percent polyester fabric. The footless jumpsuit has long sleeves and a hook and loop closure at the back.
Style S-3174-00 Toddler Gorilla Costume Set consists of a sleeveless hip length garment, hat and slipper socks made of knit 100 percent polyester fabric. The sleeveless garment extends to the hip and is elasticized at the bottom. The body of the garment is stuffed and it has a tie closure at the back.
The costumes are well-made with finished necklines, sturdy seams, styling, finished edges, and sewn-on embellishments.
The Girl Tulle Ballerina Costume, Style G-3472-00 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.
General Rule of Interpretation (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 jumpsuit for Styles S-3119-01, 3131-00 and S-3114-00 and the hip length garment for Style S-3174-00 impart the essential character of the set.
The applicable subheading for the leotard, Style G-3472-00 will be 6114.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem. The textile category designation is 659.
The applicable subheading for skirt/tutu, Style G-3472-00 will be 6104.53.2020 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other: other, girls’." The duty rate will be 16 percent ad valorem. The textile designation is 642.
The applicable subheading for the footless tights, Style G-3472-00 will be 6115.29.8010, HTSUS, which provides for “Panty hose, tights…knitted…Of other textile materials, Other, Of cotton.” The duty rate will be 16% ad valorem. The textile category designation is 359.
The applicable subheading for the Infant Giraffe, Style S-3119-01, Infant Bee Style S-3131-00 and Infant Duck Style S-3114-00 Costume Sets will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Imported as parts of sets." The duty rate will be 16% ad valorem. The textile category designation is 239.
The applicable subheading for the Toddler Gorilla Costume Set, Style S-3174-00 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659.
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