CLA-2-61:OT:RR:NC:TA:353
Pat Beals
Teetot & Company, Inc.
207 D West Crowther
Placentia, CA 92870
RE: The tariff classification of a children’s costume from China.
Dear Ms. Beals:
In your letter dated May 6, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is an Item #92020 Knight Costume consisting of shirt/blouse, pants, hood and sword.
The shirt/blouse, which you refer to as a tunic, is constructed of a front panel of knit mesh metalized silver fabric with a second layer panel of nonwoven fabric; the back panel is constructed of a knit polyester fabric coated with a metalized silver plastic. The garment has tacked on styling elements constructed of knit polyester fabric coated with metalized silver plastic. The long sleeve garment has padded elbows, tacked on styling features that resemble armor, knit metalized fabric resembling chain mail, a rear hook and loop tab closure, and finished neck and finished edges. The essential character of the shirt/blouse is imparted by the mesh front panel, which provides a significant visual effect to the garment. The pants are knit polyester fabric coated with a metalized silver plastic. It features an elasticized tunneled waist, padded knees, turned cuffs, and has no fly. The hood is constructed of knit mesh metalized silver fabric with a second layer panel of nonwoven fabric, and knit polyester fabric coated with a metalized silver plastic. The sword is made of plastic.
The shirt/blouse is classifiable in heading 6106, and the pants are classifiable in heading 6113. The Item #92020 Knight 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.
The applicable subheading for the Item #92020 Knight shirt/blouse will be 6106.90.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of other textile materials: Other, Subject to man-made textile restraints.” The rate of duty will be 4.7 percent ad valorem.
The applicable subheading for the Item #92020 Knight pants will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Trousers, breeches and shorts: Other: Women’s or girls’.” The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the Item #92020 Knight hood will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the Item #92020 Knight sword will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other. The rate of duty 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