CLA-2-61:OT:RR:NC:TA:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, New York 11514
RE: The tariff classification of a costume from China, Taiwan and India.
Dear Ms. Tsiavos:
In your letter dated March 30, 2010, you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted sample is a Style 121212 and 121212H Child Size, 121213 and 121213H Teen Size, 121214 and 121214H Adult Size, and 121215 and 121215H Plus Size Tie Dye Hippie Costume consisting of a pullover, pants and headband. The costume is constructed of knit 100 percent polyester fabric.
The sleeveless pullover features a neckline with an edge that turns inward and is not visible to the naked eye, an empire-waist cut, sturdy seams, layered lower bodice, sewn-on textile flowers at the arm straps and waist, glued on textile flower with peace sign on the bodice, and raw or loose overlock stitched edges. The pants have no fly and feature an elasticized tunnel waist and two-piece bell bottom legs. The overall amount of finishing is such that the pullover and pants are neither flimsy in nature or construction, nor lacking in durability. The headband measures approximately 33-inches by 2-inches.
The Tie Dye Hippie 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 121212 and 121212H Child Size, 121213 and 121213H Teen Size, 121214 and 121214H Adult Size, and 121215 and 121215H Plus Size Tie Dye Hippie pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Style 121212 and 121212H Child Size, and 121213 and 121213H Teen Size Tie Dye Hippie pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Style 121214 and 121214H Adult Size, and 121215 and 121215H Plus Size Tie Dye Hippie pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Style 121212 and 121212H Child Size, 121213 and 121213H Teen Size, 121214 and 121214H Adult Size, and 121215 and 121215H Plus Size Tie Dye Hippie headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: Other 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