CLA-2-62:OT:RR:NC:TA:353
Ms. Helena Cooper
Original Concepts
701 E. 3rd Street, Suite 130
Los Angeles, California 90013
RE: The tariff classification of an adult costume from China/Vietnam/Taiwan.
Dear Ms. Cooper:
In your letter dated August 11, 2009, on behalf of Smiffys, you requested a tariff classification ruling. The samples will be returned to you.
Style 36117 The Count Costume consists of a well-made morning/evening coat-style garment that you refer to as a jacket, vest and top hat. The morning/evening coat-style garment and hat are constructed of knit polyester fabric. The morning/evening coat-style garment has a full front opening without a closure, stand-up collar and long cuffed sleeves. The well-made vest is constructed of a woven polyester brocade fabric at the front with a lace-like jabot and a knit fabric back. The morning/evening coat-style garment and vest have styling features, a finished neck, sturdy seams, finished edges and sewn on embellishments.
The Count Costume, Style 36117 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 morning/evening coat will be 6103.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, . . . knitted or crocheted: suit-type jackets and blazers: Of synthetic fibers: Other.” The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the vest 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 for the top hat 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 percent 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