CLA-2-62:OT:RR:NC:TA:353
9505.90.6000
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a costume from China, Taiwan, and India
Dear Ms. Tsiavos:
In your letter dated January 19, 2011, you requested a tariff classification ruling. The sample will be returned to you.
The Treasure Chest costume consists of a jacket, a top that you call a dress, a jabot, and boot top cuffs made of 100 percent polyester fabric. The jacket and boot top cuffs are made of woven fabric. The top and jabot are made of knit fabric. The suit-type jacket extends from the shoulders to the top of the hips and features a collar, three panels, darts at the back, long sleeves with cuffs, a peplum, and a full length opening with a ribbon closure. The top is made of lace-like fabric, does not extend to the mid-thigh area, and features adjustable straps and ruffles at the bottom. The jabot has several lace-like ruffles and a narrow woven fabric that fastens around the neck with a hook and loop closure. The boot top cuffs feature ribbon ties and measure approximately 4 inches wide.
All components of the costume are well-made with sturdy seams and styling features. It will be imported as styles 121622 and 121622H (child), 121623 and 121623H (teen), 121624 and 121624H (adult), and 121625 and 121625H (plus). The styles labeled with an “H” are packaged on hangers with color inserts.
The Treasure Chest 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 the adult size jacket will be 6204.33.5010, 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 (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other: Women’s." The duty rate will be 27.3 percent ad valorem.
The applicable subheading for the child size jacket will be 6204.33.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suit-type jackets and blazers, Of synthetic fibers, Other, Girls'." The rate of duty will be 27.3 percent ad valorem.
The applicable subheading for the top 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 duty rate will be 28.2 percent ad valorem.
The applicable subheading for the jabot will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the boot top cuffs 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.
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