CLA-2-61:OT:RR:NC:TA:353
6505.90.6045, 9505.90.6000, 6505.90.6090, 6110.30.3035,
6106.20.2010, 6104.43.2010
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No. 2, Jian-Ba Road, Chung-Ho
Taipei, Taiwan
RE: The tariff classification of adult unisex costumes from China
Dear Ms. Lee:
In your letter dated January 3, 2011, you requested a tariff classification ruling. The samples will be returned to you.
The Pirate costume, style M-3309-00, consists of an upper body garment that you call a jacket, pants, a tri-corner pirate-style hat, a jabot, a belt, and boot covers. The upper body garment, pants, hat, and boot covers are made of 100 percent polyester knit fabric. The jabot is made of 100 percent polyester woven fabric. The belt is made of cellular plastic material with a fabric backing. The long sleeve upper body garment extends to almost the knee area and features an attached vest and trimming down the front. The pants are without a fly and feature elastic at the waist and bottom of the legs. The boot covers have a cuff at the top and a strip of elastic at the bottom. The three-ruffle jabot has a hook and loop closure at the back. The belt measures approximately 3-1/2 inches and features a hook and loop closure at the back and a faux buckle at the front.
The Zombie Bride costume, style W-3455-00, consists of a dress, a belt, and a veil headpiece. The velveteen sleeveless dress is made of 100 percent polyester knit fabric and features trim around the neckline and multiple layers of net ruffles at the bottom.
The Black Vampire costume, style M-3287-01, consists of an upper body garment that you call a coat, vest, pants, an oversized novelty tie, and an oversized fedora-style hat. The upper body garment, vest, pants, and hat are made of 100 percent polyester knit fabric. The tie is made of 100 percent polyester woven fabric. The upper body garment is tattered and open at the front. The velveteen vest has buttons at the front, oversized armholes, and a deep V-neckline. The pants are tattered and feature a tunneled elastic waist.
The Royal King costume, style M-3321-00, consists of a blouse, pants, boot covers, and a crown made of 100 percent polyester knit fabric. The blouse has a hook and loop closure at the back, long sleeves, and a stand-up collar. The pants extend to the knee and have a tunneled elastic waistband. The boot covers have a cuff at the top and a strip of elastic at the bottom. The crown does not cover the crown of the head, is designed with points at the top, and it is secured by a hook and loop closure.
The Royal Queen costume, style W-3525-00, consists of a dress and a headpiece. The long dress is made of 100 percent polyester velveteen knit and woven fabric. The knit component imparts the essential character of the garment. The long dress has a hoop under skirt, mutton-style sleeves, and is heavily embellished.
The costumes are very well made with sturdy seams, styling, and embellishments. All styles will be imported in size OSFM (one size fits most).
The Pirate, Black Vampire, and Royal King 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 Zombie Bride and Royal Queen costumes impart the essential of the sets.
The applicable subheading for the Pirate and Black Vampire costumes’ upper body garments 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 Pirate, Black Vampire, and Royal King costumes’ pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the Pirate costume’s jabot and the Black Vampire costume’s novelty tie will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the Pirate costume’s belt will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories: Other: Other, Other." The rate of duty will be 5 percent ad valorem.
The applicable subheading for the Royal King costume’s crown will be 6505.90.6045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, …of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: visors, and other headgear which provides no covering for the crown of the head." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the Pirate and Royal King costumes’ 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 and Black Vampire costumes’ hats 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 Black Vampire costume’s vest will be 6110.30.3035, 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: vests, other than sweater vests: women’s or girls’. The rate of duty is 32 percent ad valorem.
The applicable subheading for the Royal King costume’s blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32 percent ad valorem.
The applicable subheading for the Zombie Bride and Royal Queen costume sets 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.
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