CLA-2-62:OT:RR:NC:TA:353
6217.10.9530, 3926.20.9050, 6505.90.0800, 6505.90.8090
6211.43.0091, 6211.33.0054, 9505.90.6000
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of children’s costumes from China.
Dear Ms. Benedetto:
In your letter dated March 12, 2009 you requested a tariff classification ruling. The samples will be returned to you as requested.
Style A2455 Deluxe Vampire Child’s Costume consists of a cape, vest, shirt, jabot and pants. The cape is made of 60 percent polyester, 40 percent nylon woven fabric; the shirt, jabot and pants are made of 90 percent polyester, 10 percent cotton fabric. You state that the vest is made of knit fabric. The garment has a polyester velour woven fabric front and a knit polyester fabric back. The essential character of the garment is imparted by the front woven fabric. The fully lined full length cape has a large collar and an elastic closure. The vest has a hook and loop back closure and decorative eight buttons at the front. The long sleeve shirt with ruffles at the wrists has a stand-up collar and a full front opening with a hook and loop closures that close left over right. The jabot has a hook and loop closure at the back. The long pants have a tunneled elastic waistband and are without a fly.
Style A2494 Deluxe Gangster Child’s Costume consists of a shirt/jacket, pants, dickie and hat. You state that the shirt/jacket is made of knit fabric; examination reveals that it is made of woven fabric. The shirt/jacket, pants and dickie are made of woven polyester fabric and the fedora-style hat is made of one piece of polyester felt. The blazer-style jacket/shirt has a three button closure that closes left over right. The long pants have a tunneled elastic waistband and are without a fly. The dickie has a pointed collar, an attached tie and a hook and loop closure at the front.
Style A2443 Deluxe Policeman Child’s Costume consists of a policeman’s-style hat, shirt, pants, belt and plastic badge, and hand cuffs. You state that the hat and pants are made of knit polyester fabric however examination reveals that the hat and pants are made of woven fabric. The shirt is made of woven 100 percent cotton fabric. The shirt has long sleeves, to breast pockets with hook and loop closures, pointed collar and a full front opening with hook and loop closures that close left over right. The pants have a tunneled elastic waistband and an imitation fly.
Style A2450 High Seas Pirate Child’s Costume consists of a top and pants that is made of woven cotton fabric. The top resembles a jacket and shirt and extends to approximately mid thigh. The garment has long sleeves with cuffs, attached belt and buttons on the right side. The pants have a tunneled waistband and tunneled elastic at the bottom.
The above costumes are well made with a finished neck and edges, styling and sewn-on embellishments.
Styles A2455, A2494, A2443 and A2450 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.
The applicable subheading for the shirts for Styles A2455 and A2494 will be 6205.20.2076, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other.” The duty rate will be 19.7 percent ad valorem.
The applicable subheading for the shirts, Styles A2443 and A2450 will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of cotton: Other: Other, Other: Other: Boys’: Other.” The duty rate will be 29.1 cents per kg. + 25.9 percent ad valorem.
The applicable subheading for the pants, Styles A2455, A2494 and A2443 will be 6204.63.3530, 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, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Girls’: Other." The duty rate will be 28.6 percent ad valorem.
The applicable subheading for the pants, Style A2450 will be 6204.62.4021, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…Trousers…Of cotton: Other: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 16.6 percent ad valorem.
The applicable subheading for the dickie, Style A2494, and jabot, Style A2455, will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the belt, Style A2443, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…articles of apparel and clothing accessories…other: other, other. The duty rate will be 5 percent ad valorem.
The applicable subheading for the hat, Style A2944, will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Other: Felt hats and other felt 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 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article.
The applicable subheading for the hat, Style A2443, 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…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8 percent ad valorem.
The applicable subheading for cape, Style A2455, 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 vest, Style A2455, will be 6211.33.0054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments men’s or boys’: Of man-made fibers: Vests: Other.” The duty rate will be 16 percent ad valorem.
The applicable subheading the plastic badge and handcuffs, Style A2443, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks, and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free.
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