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 Pirate Mate Costume, identified as style number 15542 (size 5/6), which consists of a well-made shirt, well-made pants, hat, eye patch, and plastic toy sword. The shirt is comprised of both knit and woven fabrics. The back of the shirt is constructed from 100% polyester knit fabric. The rest of the garment is constructed of 100% polyester woven fabric. The shirt is constructed primarily from woven fabric, which imparts the essential character to the garment. The multi-paneled shirt features an inset with a full frontal opening with a left over right closure; side panels meant to resemble a vest with a flange hemmed bottom, shoulder flanges, and finished edged cuffs. The garment also has a sewn-on belt with a large buckle, a sewn-on bandolier with a large plastic buckle and tightly stitched interior seams. The pants feature a tunneled elasticized waist, flanges sewn in at the knees and finished ankle edges. The tri-cornered pirate hat, which is constructed of polyester knit fabric, features a braided edging on the up turned brim, an embroidered skull and cross bones and a two inch knit banded bottom. The costume will also be imported in children’s size 3/4 under style number 15540.
The Pirate Mate 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 Pirate Mate Costume shirt will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other.” The rate of duty will be 29.1 cents per kilogram plus 25.9% ad valorem.
The applicable subheading for the Pirate Mate Costume pants will be 6203.43.4020, 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 short (other than swim wear): Of synthetic fibers: Other: Other: Other: Other, trousers and breeches: Boys’: Other.” The rate of duty will be 27.9% ad valorem.
The applicable subheading for the Pirate Mate Costume hat will be 6505.00.5090, 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, in the piece (but not is strips), whether or not lined or trimmed: Hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, other: Other.” The rate of duty will be 6.8% ad valorem.
The applicable subheading for the Pirate Mate Costume eye patch 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 joke articles; Parts and accessories thereof: Other: Other." The rate of duty will be Free.
The applicable subheading for the Pirate Mate toy sword 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