CLA-2-61:OT:RR:NC:TA:353
6104.43.2020, 6204.43.4040
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of children’s costumes from China
Dear Ms. Lee:
In your letter dated December 23, 2010, you requested a tariff classification ruling. The samples will be returned to you.
The Pirate costume, style B-2012-00 (child sizes small, medium, and large), consists of a pullover top, pants, boot covers, and a pirate-style hat made of 100 percent polyester knit fabric. The brushed knit pullover has long sleeves, an attached belt, and a strip of fabric across the chest. The pants have an elasticized waist and elastic at the ankles. The boot covers have a cuff at the top and a strip of elastic at the bottom.
The Purple Princess costume, style G-4265-00 (child sizes small, medium, and large), consists of a dress and headpiece. The long dress is made of 100 percent polyester fabric and features a short peplum, short sleeves, and gold ric-rac trim. The top portion of the dress is made of knit fabric, and the bottom, with the exception of an inset, is made of woven fabric.
The 50’s Girl costume, style G-4266-00 (child sizes small, medium, and large), consists of a dress, a belt, and a neckpiece. The short sleeve dress is made of 100 percent polyester fabric. The top portion is made of knit fabric, and the bottom portion is made of sateen woven fabric.
The Spider Web Witch costume, style G-4246-00 (child sizes small, medium, and large), consists of a dress and hat made of 100 percent polyester fabric. The dress features a small knit fabric portion at the top front, a large woven fabric inset, and a woven fabric shirt. The woven components impart the essential character of the garment. The dress has a pinafore-style top, faux ribbon laces down the front, a self tie at the back, and a ruffle at the bottom.
The Purple Witch costume, style G-4267-00 (child sizes small, medium, and large), consists of a dress and witch hat made of 100 percent polyester knit fabric. The pinafore-style dress features trim and embellishments at the front and a handkerchief-style skirt bottom.
The costumes are well made with sturdy seams, styling, and embellishments.
The Pirate 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.
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 dresses for the Purple Princess, 50’s Girl, Spider Web Witch, and Purple Witch costumes impart the essential of the sets.
The dresses for the Purple Princess and the 50’s Girl costumes are composed of both knit and woven components. Neither component imparts the essential character of the dresses, which will be classified in accordance with General Rule of Interpretation (GRI) 3(c) under the heading that occurs last in numerical order in the HTSUS.
The applicable subheading for Pirate costume’s pullover top 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: Women’s or Girls’: Other." The duty rate will be 32 percent ad valorem.
The applicable subheading for Pirate costume’s 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.
The applicable subheading for the Pirate costume’s boot covers 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 jokes articles: parts and accessories thereof: Other: Other." The duty rate will be free.
The applicable subheading for the Pirate costume’s hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the Purple Witch costume set 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 Purple Princess, 50’s Girl, and Spider Web Witch costume sets will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division