CLA-2-61:OT:RR:NC:TA:353
6204.43.4040
Mr. Terrance O’Neill
Damco Customs Services
680 Knox St., Suite 200
Torrance, California 90502
RE: The tariff classification of children’s costumes from China.
Dear Mr. O’Neill:
In your letter dated January 21, 2009, on behalf of Amscan, Inc., you requested a tariff classification ruling. The samples will be returned to you.
Item 840402 Cleo De Nile Costume consists of a skirt, blouse, pants, man-made fiber wig and textile covered plastic headband. The skirt, pants and blouse are made of knit man-made fiber fabric. The sheer skirt is trimmed at the bottom and front of the skirt with lace-like trim and has ribbon trim at the waist; the item has a hook and loop closure at the front and a self tie. The short sleeve blouse has a jewel neckline and a hook and loop closure at the back. The pants have a tunneled elastic waistband and a tie at the bottom of the leg.
Item 840408 Draculaura Costume consist of a dress, footless pantyhose, leg covers and wig. The dress is made of woven man-made fiber fabric. The garment has a drop waist, long sheer sleeves with lace-like cuffs, a multi layer skirt, stand-up collar with a lace-like attached jabot, vest design and a zipper closure at the back.
The costumes are well made with a finished neck, sturdy waist, sturdy seams and finished edges.
The Cleo De Nile Costume, Item 840402 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.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress for Item 840408 Draculaura Costume imparts the essential character of the set.
The applicable subheading for the Item 840402 skirt, Cleo De Nile Costume will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 840402 blouse will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Item 840402 pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the Item 840402 costume wig will be 6704.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of other textile materials, articles of human hair not elsewhere specified or included: Of synthetic textile materials: Complete wigs.” The duty rate will be Free.
Your inquiry does not provide enough information for us to give a classification ruling on the headband for the Cleo De Nile Costume, Item 840402. Your request for a classification ruling should include cost and weight of all components. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
The applicable subheading for the Item 840408 Draculaura Costume Set 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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/.
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