CLA-2-61 OT:RR:NC:N3:353
6116.93.8800; 6117.80.9540; 9505.90.6000
Ms. Annalee C. Mintz
Seasonal Visions International, Inc.
1368 Park Avenue
Emeryville, CA 94608
RE: The tariff classification of an adult costume from China.
Dear Ms. Mintz:
In your letter dated March 8, 2011, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample, Pulp Vintage Cowgirl costume, consists of a blouse, skirt, cowgirl-style hat, neck scarf, fingerless gloves, belt with faux holster and boot covers. The blouse, skirt, hat, neck scarf, fingerless gloves and boot covers are made of 100 percent polyester knit fabric. The belt is made of polyester knit fabric coated with a compact plastic material. The costume will be imported in styles 5145140, size extra small; 5145141, small; 5145142, medium and 5145143, large.
The blouse has short sleeves, a large pointed collar, two faux breast pockets and a full front snap closure that closes right over left. The short skirt has an elastic waist and a seven inch fringe at the bottom. The neck scarf is approximately 15 inches long and 3 inches wide and the fingerless gloves have a thumbhole and are trimmed with a 4 inch fringe. The belt with faux holster measures approximately 40 inches in length and 1 3/4 inches in width with a metal buckle closure. The boot covers extend to just below the calf and have two elasticized strips at the bottom. All pieces of the costume are trimmed with small spaced plastic discs that resemble sequins.
The costume is well made with sturdy seams, a turned neckline, styling and embellishments.
The Pulp Vintage Cowgirl 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 blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), 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 skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16 percent ad valorem.
The applicable subheading for the 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: 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 neck scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the fingerless gloves 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 belt 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 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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 National Import Specialist Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division