CLA-2-61 OT:RR:NC:N3:353
Mr. Jeff Beals
Teetot & Co. Inc.
341 S Melrose St
Ste A
Placentia, CA 92870
RE: The tariff classification of a child’s costume from China.
Dear Mr. Beals:
In your letter dated April 20, 2011, but received on May 31, 2011, you requested a tariff classification ruling. The sample will be returned to you.
The Centurion Costume, identified as item number 11530, consists of a tunic, which you refer to as an upper body garment, a pullover, hat and toy plastic sword. The tunic is constructed of knitted polyester fabric coated on the outer surface with plastic material that does not obscure the underlying fabric. The tunic also has an attached cape of knitted 100% polyester fabric. The well-made sleeveless garment features a rounded neckline, decorative buttons, a stylized cross on the front of the bodice and is trimmed with decorative narrow fabric. The well-made pullover, which is made of knitted 100% polyester fabric, has a well-made neck and tightly stitched interior seams. The pants are constructed of woven 100% cotton fabric. They have a tunneled waist, patches at the shins and no fly. The centurion-style hat is constructed of knitted polyester fabric laminated to felt.
The Centurion Costume consist(s) 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 tunic will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for the pullover 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: Other: Other: Other: Women’s or girls’: Other." The duty rate will be 32 percent ad valorem.
The applicable subheading for the pants will be 6204.62.4051, 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): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other, Other: Girls’ trousers and breeches: Other: Other." The duty rate will be 16.6 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 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 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