CLA-2-62 OT:RR:NC:N3:353
Ms. Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a child’s costume from China.
Dear Ms. Kessler:
In your letter dated May 5, 2015, you requested a tariff classification ruling.
You have submitted a sample of a boy’s Firefighter Yellow Costume, identified as style number 14540 (size 3/4), which consists of a jacket, well-made pants, a plastic fireman’s helmet, a whistle, a plastic toy walkie-talkie and a plastic toy ax. Both the jacket and pants are constructed from 100% cotton woven fabric. The jacket features a full frontal opening with a left over right hook and loop strip closure, a stand-up collar, elbow patches, sewn-on reflective ribbon, and two large flapped pockets. The jacket also has tightly stitched interior seams and a hemmed bottom and arm edges. The pants feature a tunneled elasticized waist, front flapped cargo pockets, sewn-on knee patches, sewn-on reflective ribbon, and capped ankle edges. The costume will also be imported in children’s size 5/6 under style number 14542.
The Firefighter 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 sample will be returned to you as requested.
The applicable subheading for the Firefighter Yellow Costume jacket will be 6201.12.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s and Boys’ overcoats, carcoats, capes, cloaks, anoraks (including ski jackets), windbreakers and similar articles (including padded, sleeveless jackets), other than those of heading 6203: Overcoats, carcoats, capes, cloaks and similar coats: Of cotton: Other, other: Other: Boys’.” The rate of duty rate will be 9.4% ad valorem.
The applicable subheading for the Firefighter Yellow Costume pants will be 6203.42.4046, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits, ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Boys’ trousers and breeches: Other: Other.” The rate of duty will be 16.6% ad valorem.
The applicable subheading for the Firefighter Yellow Costume hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other Headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The rate of duty will be Free.
The applicable subheading for the Firefighter Yellow Costume whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Music boxes, fairground organs . . . whistles, call horns and other mouth-blown signaling instruments: Other, other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the Firefighter Yellow Costume toy axe and toy walkie-talkie will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys . . . dolls, other toys: . . . puzzles of all kinds; parts and accessories thereof, other: ‘Children’s products’ as defined in 15 U.S.C. 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division