CLA-2-61:OT:RR:NC:TA:353
Mr. Jeff Beals
Teetot & Co. Inc.
341 South Melrose Street, Ste A
Placentia, California 92870-5974
RE: The tariff classification of a child’s costume from China.
Dear Mr. Beals:
In your letter dated May 17, 2010, received this office on June 7, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Style 10076 Princess Costume consists of a dress, cape, crown and toy shoes. It is available in multiple color choices. The long dress is made of knit velour 100 percent polyester fabric. The garment has short puff sleeves trimmed with lace like fabric, and an insert of lace-like trim with faux laces made of spangles and textile rosettes at the front bodice. You state that the cape is made of woven fabric however examination reveals, that it is made of warp knit brushed 100 percent polyester fabric. The cape has a full front opening, stand-up collar and a fabric strap at the neck with a hook and loop closure. The small toy crown of 4 ½” in diameter, sits at the top of the head and has an elastic chin strap. The toy slip-on plastic shoes have a fabric rosette at the middle; the shoes are not available in assorted sizes and are of a flimsy construction that would render them unsuitable for any form of practical wear by children.
The costume is well made with styling, finished neck, sturdy waist and some finished edges.
The Princess Costume, Style 10076, 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 10076 Princess Costume, dress, will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 10076 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 10076 toy shoes and crown, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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