CLA-2-61:OT:RR:NC:TA:353
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, on behalf of Sears Holdings Global Sourcing Ltd., you requested a tariff classification ruling. The samples will be returned to you.
Style G-4167-00 Hippie costume consists of a pullover top that you call a shirt, pants, and a cap-style hat made of velveteen 100 percent polyester knit fabric. The pullover top has long sleeves, an attached bolero, and a ruffle at the bottom. The pull-on pants have an elasticized waist.
Style G-4179-00 80’s Girl costume consists of a dress and pants that you call leggings made of 100 percent polyester knit fabric. The short sleeve dress has a screen print at the front, a drop waist, and a multi-layer skirt. The long pants have an elasticized waist.
Style G-4249-00 Flapper costume consists of a dress, a feather headpiece, and gloves. The dress is made of 100 percent polyester knit fabric. The sleeveless garment is a chemise-style dress with fringes at the bottom and a trimmed inset at the top.
Style G-4100-01 Devil costume consists of a sleeveless dress made of 100 percent polyester knit fabric. The dress features a large collar, faux ribbon laces at the front, and a net multi-layer skirt.
Style G-4250-00 Witch costume consists of a dress and a witch-style hat made of 100 percent polyester knit fabric. The sleeveless dress has a round neckline, faux ribbon laces at the front, and a multi-layer net skirt.
The costumes are all well made with sturdy seams, styling, and embellishments, and will be imported in sizes small, medium, and large.
The Hippie and 80’s Girl costumes consist 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 Flapper, Devil, and Witch costumes impart the essential character of the sets.
The applicable subheading for the Hippie 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 the Hippie and 80’s Girl costumes’ 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 Hippie 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 80’s Girl dress and the Flapper, Devil, and Witch costume sets 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.
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