CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of a unisex toddler costume from China.
Dear Ms. Benedetto:
In your letter dated February 12, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Style CS08-0173 Suave Vampire Costume consists of a cape, top/blouse and pants made of knit 100 percent polyester fabric. The cape has a large padded collar, a full front opening and a hook and loop closure at the neck, with an attached bow tie. The vest-style, long sleeve top/blouse is velveteen fabric at the back and front with a hook and loop closure at the back. The knit sleeves have elastic at the wrists. The long pants have a tunneled elastic waist.
The costume is well made with styling, sturdy neck/waist and finished collar.
Style CS08-0173 Suave Vampire Costume 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 CS08-0173 Suave Vampire Costume cape will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Style CS08-0173 Suave Vampire Costume shirt/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 duty rate will be 32 percent ad valorem.
The applicable subheading for the Style CS08-0173 Suave Vampire Costume 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.
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