CLA-2-62:OT:RR:NC:TA:353
Pat Beals
Teetot & Company, Inc. 341 South Melrose, Suite A
Placentia, CA 92870
RE: The tariff classification of a child’s costume from China.
Dear Ms. Beals: In your letter dated January 20, 2010, received by this office on February 1, 2010, you requested a tariff classification ruling.
The Item # 10540 Centurion Costume (Eggplant) consists of a tunic, upper body garment, arm and leg covers, helmet and plastic sword. The tunic is constructed of felt fabric that is covered by plastic and has an attached cape of felt fabric; the well made sleeveless garment features a rounded neckline and decorative buttons. The well made upper body garment is constructed of woven 100% cotton fabric; it has loose short sleeves and reaches to the mid thigh. The arm and leg covers are constructed of woven 90 percent polyester and 10 percent metallic fabric laminated to felt; the cylindrical shaped covers represent armor. The centurion-style helmet is made of plastic.
The Item # 10540 Centurion Costume (Eggplant) 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 # 10540 Centurion Costume (Eggplant) tunic will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item # 10540 Centurion Costume (Eggplant) upper body garment will be 6211.42.0056, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other garments, women’s or girls’: Of cotton: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.” The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the Item # 10540 Centurion Costume (Eggplant) arm and leg covers will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the Item # 10540 Centurion Costume (Eggplant) helmet will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be Free.
The applicable subheading for the Item # 10540 Centurion Costume (Eggplant) 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