CLA-2-61:OT:RR:NC:N3:353
6110.30.3059, 6505.90.6090
Ms. Helena Cooper
Original Concepts Inc.
701 E. 3rd Street, Suite 130
Los Angeles, California 90013
RE: The tariff classification of toddler costumes from China/Vietnam/Taiwan.
Dear Ms. Cooper:
In your letter dated January 23, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
Style 36168 Frankie costume consists of a shirt which you identify as a jacket, pullover, pants, footwear and hood that you state is made of woven fabric, however examination reveals that they are made of warp knit 100 percent polyester fabric. The long sleeve jacket/shirt has a shawl collar and a full front opening with a hook and loop closure that closes left over right. The sleeveless pullover has a keyhole one-button closure at the back. The long pants have a tunneled elastic waistband without a fly and the boot-style footwear has an applied sole. The hood-style headpiece has a hook and hoop closure under the chin and resembles the Frankenstein character.
Style 36169 Drac Costume consists of a cape, pullover, pants, boot-style footwear and hood. The cape is made of woven satin 100 percent polyester fabric. The lined cape has a large collar and a hook and loop closure. You state that the pullover, pants, footwear and hood is made of woven fabric however examination reveals that they are made of warp knit 100 percent polyester fabric. The long sleeve pullover-style shirt has an attached jabot at the front and a one-button closure at the back. The long pants have a tunneled elastic waistband and without a fly. The boot-style footwear has an applied sole and the hood has a hook and loop closure under the chin.
Style 36170 Mummy Costume consists of a pullover, pants, boot-style footwear and hood that you state are made of woven fabric however, examination reveals that they are made of warp knit 100 percent polyester fabric. The long sleeve pullover made of warp knit 100 percent polyester fabric. The long sleeve pullover has a one-button closure at the back and the long pants have a tunneled waistband without a fly. The boot-style footwear have an applied sole and the hood with a flat top has a hook and loop closure under the chin.
All of the above costumes are well-made with finished neck, waist, sturdy seams and hemmed edges.
Styles 36168, 36169 and 36170 consist 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 jacket/shirt for Style 36168 will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Boys’: Other.” The duty rate is 32 percent ad valorem.
The applicable subheading for the pants for Styles 36168, 36169 and 36170 will be 6104.63.2028, 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: Trousers, bib and brace overalls: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the footwear for Styles 36168, 36169 and 36170 will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other footwear: with uppers of textile material: Other, Other.” The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the cape for Style 36169 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16 percent ad valorem.
The applicable subheading for the pullover for Styles 36168, 36169 and 36170 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’ : Other." The duty rate will be 32 percent ad valorem.
The applicable subheading for the hood for Styles 36168, 36169 and 36170 will be 6505.90.6090, 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...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7% 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/.
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