CLA-2-61:OT:RR:NC:TA:353
6116.10.4820, 6116.93.8800, 6117.80.9540
Ms. Annalee Mintz
Seasonal Visions International Inc.
P.O. Box 23243
Oakland, California 94623
RE: The tariff classification of adult costumes from China.
Dear Ms. Mintz:
In your letter dated September 13, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Styles 5147226 Size S/5147227 Size M/ 5147228 Size L - Bewitching Beauty Costume, consists of a dress and witch hat with a buckle, made of woven 100 percent polyester fabric. The dress has short puff sleeves trimmed with a heavy open like fabric, elasticized neckline, a corset-style midriff with ribbon laces, open fabric overlay on the skirt and a hook and loop closure at the back.
Styles 5147229 Size S/5147230 Size M/5147231 Size L - Fallen Angel Costume consists of a dress, forearm covers and studded belt. The dress and forearm covers are made of knit 100 percent polyester fabric. The spaghetti-strapped dress has ribbon laces at the front and a lace-like underskirt that shows approximately 7 inches at the bottom.
Styles 5147235 Size S/5147236 Size M/5147237 Size L - Vampire Vixen Costume consists of a crop/midriff top, skirt, a fingerless glove, fingerless glove to elbow and choker. The crop/midriff top and long fingerless glove with elastic loop hole for the thumb is made of knit polyester fabric. The skirt, wrist length fingerless glove and choker are made of knit polyester fabric coated on the outer surface with compact PVC plastic material which completely obscures the under lying fabric. The crop/midriff top has an elasticized neckline and elastic at the midriff with a hook and loop closure at the back. The crop/midriff top has a large collar coated with PVC and two straps that form sleeves. The maxi skirt has an elasticized waist, metal grommets at the bottom, a long slit with two faux closures with metal buckles and attached belt with a metal buckle.
Styles 5147220 Size S/5147221 Size M/5147222 Size L - Femme Fatale Costume consists of a long dress made of knit velour fabric, long sleeves and an inset of ribbon laces and metal grommets at the bodice resembling a corset.
All of the above costumes are well made with styling and sturdy seams and neckline.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the Styles 5147226 Size S/5147227 Size M/ 5147228 Size L - Bewitching Beauty Costume, Styles 5147229 Size S/5147230 Size M/5147231 Size L - Fallen Angel Costume and Styles 5147220 Size S/5147221 Size M/5147222 Size L - Femme Fatale Costume the dress imparts the essential character of the set.
Styles 5147235 Size S/5147236 Size M/5147237 Size L - Vampire Vixen 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 Styles 5147226 Size S/5147227 Size M/ 5147228 Size L -Bewitching Beauty Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Styles 5147229 Size S/5147230 Size M/5147231 Size L - Fallen Angel Costume Set and Styles 5147220 Size S/5147221 Size M/5147222 Size L - Femme Fatale Costume Set will be 6104.43.2010, 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, Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the crop/midriff top, Styles 5147235 Size S/5147236 Size M/5147237 Size L - Vampire Vixen Costume will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Tops, Women’s or girls’." The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the skirt, Styles 5147235 Size S/5147236 Size M/5147237 Size L - Vampire Vixen Costume will be 6113.00.1012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Having an outer surface impregnated, coated, covered, or laminated with rubber or plastics material which completely obscures the underlying fabric, Other." The rate of duty will be 3.8 percent ad valorem.
The applicable subheading for the fingerless glove with hemmed bottom, Styles 5147235 Size S/5147236 Size M/5147237 Size L-Vampire Vixen Costume will be 6116.10.4820, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Impregnated, coated or covered with plastics or rubber: Other: Without fourchettes: Cut and sewn from pre-existing machine knit fabric that is impregnated, coated or covered with plastics or rubber: Other, Other…subject to man-made fiber restraints.” The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the fingerless glove with elastic loop, Styles 5147235 Size S/5147236 Size M/5147237 Size L-Vampire Vixen Costume will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes." The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the choker, Styles 5147235 Size S/5147236 Size M/5147237 Size L - Vampire Vixen Costume will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." 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