CLA-2-62 OT:RR:NC:N3:353
Mr. Jeff Beals
Teetot & Co., Inc.
341 S. Melrose St., Ste. A
Placentia, CA 92870-5974
RE: The tariff classification of child’s costume from China.
Dear Mr. Beals:
In your letter dated April 27, 2011, you requested a tariff classification ruling. The sample will be returned to you.
Style 11560, Pirate Captain Costume, consists of a blouse/shirt which you call a coat, pants, hat and a plastic sword. The blouse/shirt, pants and hat are made of 100 percent polyester fabric. The blouse/shirt is made of polyester needle punch felt fabric with an inset of knit velour fabric. The item has long sleeves with cuffs, a pointed collar, an attached vest and sash; faux flap pockets and a full front opening with right over left hook and loop closures. The item is decorated with buttons and gold trim. The pants are made of woven fabric and are designed without a fly, a tunneled elastic waist and faux boot tops. The pirate hat is made of knit velour fabric and decorated with a gold piping.
The above costume is well made with a sturdy neck, seams and styling.
The Pirate Captain 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/shirt will be 6210.10.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other: Other: Other, Other." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the pants will be 6204.63.3530, Harmonized Tariff schedule of the United States (HTS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, ...: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other, Trousers and breeches: Girls’: Other." The duty rate will be 28.6 percent ad valorem.
The applicable subheading for the pirate hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
The applicable subheading for the plastic sword will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other." The rate of duty 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 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