CLA-2-62:OT:RR:NC:TA:353
6217.10.8500
Ms. Irene Tsiavos
Fun World
80 Voice Rd.
Carle Place, New York 11514
RE: The tariff classification of a unisex costume from China.
Dear Ms. Tsiavos:
In your letter dated February 9, 2010, you requested a tariff classification ruling. The samples will be returned to you. The styles are:
Style 131021 & 131021H – Toddler Native American Costume
Style 131022 & 131022H – Child Native American Costume
Style 131024 & 131024H – Adult Native American Costume
Style 131025 & 131025H – Plus Native American Costume
The “H” Styles are the same costume packaged on a hanger with a color insert.
The Native American Costume consists of a top/shirt, unisex pants and headpiece made of woven 100 percent polyester brushed fabric. The top extends to past the hip and has long sleeves trimmed with fringe, a jewel neckline, fringe trim at the bottom and no opening at the front and back. The long pants without a fly have an elastic waist and are trimmed with fringe down the side of the legs. The headpiece consists of a woven polyester headband, 1 ¼ inch wide with elastic at the back. The costume is well made with styling, finished neck and waist, sturdy seams, finished edges and sewn-on embellishments. The Native Costume, Style131021 & 131021H – Toddler, Style 131022 & 131022H – Child, Style 131024 & 131024H – Adult and Style 131025 & 131025H – Plus size 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 blouse/shirt, Style 131024 & 131024H – Adult and Style 131025 & 131025H – Plus size will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of man-made fibers: Other: Other, Other: Women’s.” The duty rate will be 26.9 percent ad valorem.
The applicable subheading for the pants, Style 131024 & 131024H – Adult and Style 131025 & 131025H – Plus size will be 6204.63.3510, Harmonized Tariff schedule of the United States (HTS), which provides for “Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Women’s.” The duty rate will be 28.6 percent ad valorem.
The applicable subheading for blouse/shirt, Style131021 & 131021H – Toddler and Style 131022 & 131022H – Child will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and other shirt-blouses: Of man-made fibers: Other, Other: Girls’ Other.” The duty rate will be 26.9 percent ad valorem.
The applicable subheading for the pants, Style131021 & 131021H – Toddler and Style 131022 & 131022H – Child will be 6204.63.3530, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Other: Other, trousers and breeches: Girls’: Other.” The duty rate will be 28.6 percent ad valorem.
The applicable subheading for the headband, Style 131021 & 131021H – Toddler, Style 131022 & 131022H – Child, Style 131024 & 131024H – Adult, Style 131025 & 131025H – Plus size, will
be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles.” The rate of duty 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