CLA-2-61:OT:RR:NC:N3:348
Ms. Luz Guzman
Disguise Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Guzman:
In your letter dated November 6, 2015, you requested a tariff classification ruling. Your samples are being returned, as requested.
The submitted sample, Style 8788-DIS Knight Prestige Costume, consists of a garment which you refer to as a tunic, pants, belt strap, chest belt, boot covers, arm guards, a sock hat. The adult’s costume will range in sizes from 38-40 to 50-52.
The long-sleeved tunic-style garment, meant to resemble a knight’s surcoat, will extend to approximately the knees and a partial back opening with a hook and loop closure. The garment is constructed from 100% polyester knit fabric and has sturdy seams and finished edges. The well-made pants are constructed of 100% polyester knit fabric. They feature a tunneled waist with narrow elastic, sturdy seams, hemmed legs and a reinforced edge. The sock hat is constructed from 100% polyester knit fabric. The arm guards are composed of 100% plastic and feature two hook and loop closures. The belt strap, chest belt and boot covers are composed of 100% polyester knit fabric that has been laminated with a cellular polyurethane/polyvinyl chloride plastic sheeting, which completely obscures the underlying fabric.
The same costume will be imported as Style 8780-DIS Knight Prestige Child Costume. The child’s costume will range in sizes from 4-6 to 14-16.
The 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 Styles 8788-DIS and 8780-DIS Knight Prestige “tunic” will be 6114.30.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: tops. men’s or boys’. The rate of duty will be 28.2% ad valorem
The applicable subheading for Style 8788-DIS Knight Prestige pants will be 6103.43.1520, HTSUS, which provides for men’s or boys’ … trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Style 8780-DIS Knight Prestige pants will be 6103.43.1525, HTSUS, which provides for men’s or boys’ … trousers, …knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: boys’. The rate of duty is 28.2% ad valorem.
The applicable subheading for Styles 8788-DIS and 8780-DIS Knight Prestige belt strap, chest belt and boot covers will be 6117.80.9540, 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% ad valorem.
The applicable subheading for Styles 8788-DIS and 8780-DIS Knight Prestige hat will be 6505.00.8090, 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 Styles 8788-DIS and 8780-DIS Knight Prestige arm guards will be 3926.90.2050, HTSUS, which provides for articles of apparel and clothing accessories(including gloves, mittens and mitts): other, other, other. The rate of duty will be 5% ad valorem.
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 Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division