CLA-2-62:OT:RR:NC:TA:353
Mr. Jeff Coppens
Palamon USA
480 Enterprise Street, Ste. B
San Marcos, CA 92078
RE: The tariff classification of a child’s costume from China.
Dear Mr. Coppens:
In your letter dated January 05, 2010, received by this office January 12, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Item 3500 (PD#2123) Army Ranger Costume consists of a shirt that you refer to as a jacket, pants and hat made of camouflage print woven 70 percent cotton/30 percent polyester fabric. The shirt has long sleeves, a stand-up collar two flap breast pockets, and a full front opening with hook and loop closures that close left over right. The long cargo pants have and elasticized waist, belt loops and a faux fly front. The bucket style hat has a wide brim with a hat band.
The costume is well made with styling and sturdy waist and seams.
The Army Ranger Costume, Item 3500 (PD#2123) 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 shirt, Item 3500 (PD#2123) will be 6205.20.2076, 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 19.7 percent ad valorem., 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, Item 3500 (PD#2123) will be 6204.62.4051, 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 (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other, Other: Girls’ trousers and breeches: Other: Other." The duty rate will be 16.6 percent ad valorem.
The applicable subheading for the hat, Item 3500 (PD#2123) hat will be 6505.90.2060, 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 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