CLA-2-:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of child’s costume from China.
Dear Ms. Benedetto:
In your letter dated October 30, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Style CS10-0120 Princess Beauty Costume consists of a dress, petticoat and shawl. The long dress is made of woven 100 percent polyester fabric with a knit net peplum. The sleeveless dress has hook and loop closures at the back. The double hoop petticoat is made of knit net polyester fabric with an elastic waist. Accompanying the dress is an attachable portrait collar made of 4 ½ inch wide brocaded fabric that you identify as a shawl. The collar attaches to the dress with two hook and loop tabs. The fabric does not give enough coverage to be considered a shawl.
The costume is intended for repetitive use and has numerous styling features.
The Princess Costume, Style CS10-0120 consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 Style CS10-0120 Princess Costume dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 percent ad valorem.
The applicable subheading for the Princess Costume hoop petticoat, will be 6108.11.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers, Girls’." The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the Princess Costume collar will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 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