CLA-2-62:OT:RR:NC:N3:348
Mr. Sean Schipper
Aeromax
28W079 Industrial Ave.
Lake Barrington, IL 60010
RE: The tariff classification of a costumes from China
Dear Mr. Schipper:
In your letter dated October 4, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style FP, identified as “Jr. Fighter Pilot Suit with Embroidered Cap”, is a child’s unisex well-made costume set. The costume consists of a coverall and cap. The coverall is constructed from 100% nylon woven fabric and extends from the neck to the ankles. The garment features sturdy seams, a full frontal opening with a zipper closure, a collar, patches, long sleeves with hook and loop closure at the wrist, seven pockets with zipper closures throughout the garment and a zipper at each ankle. The cap is constructed from 90% cotton, 10% polyester woven fabric. The costume will be imported in children sizes 2/3, 4/6, 6/8 and 8/10.
Style ASW, identified as “Jr. Astronaut Suit with Embroidered Cap”, is a child’s unisex well-made costume set. The costume consists of a coverall and cap. The coverall is constructed from 100% polyester woven fabric and extends from the neck to the ankles. The garment features sturdy seams, a full frontal opening with a zipper closure, a stuffed collar, patches, long sleeves, five pockets throughout the garment and hook and loop closure at the ankles. The cap is constructed from 90% cotton, 10% polyester woven fabric. The costume will be imported in children sizes 2/3, 4/6, 6/8, 8/10 and 12/14.
Style CJC, identified as “Jr. Chef Jacket with Cap”, is a boy’s well-made costume set. The costume consists of a chef’s coat and cap. The well-made chef’s coat and cap are constructed from 65% cotton, 35% polyester woven fabric. The garment has a full front opening that buttons left over right, a mandarin collar, long sleeves, and a front left pocket. The costume will be imported in children sizes small and large.
Style TE, identified as “Jr. Train Engineer Suit with Cap”, is a boy’s well-made costume set. The costume consists of a bib and brace overall, a bandanna, a cap and gloves. The overall is constructed from 100% cotton woven fabric. The garment features sturdy seams, side pockets, two back pockets, a left over right fly with a hook and loop closure and adjustable shoulder straps that extend from the back and fasten onto the front. The cap and bandanna are constructed of 100% cotton woven fabric. The gloves are constructed with a back side constructed from 100% cotton woven fabric and a palm side constructed from imitation leather. The costume will be imported in children sizes 2/3, 4/6, 6/8 and 8/10.
Chapter 62, Note 8 states that "Garments of Chapter 62 designed for left over right closure at the front shall be regarded as men's or boys’ garments, and those designed for right over left closure at the front as a women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes." "Garments which cannot be identified as either men's or boys’ garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments."
In addition, General Rules of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." The essential character for all styles is imparted by the garment.
The applicable subheading for Style FP and ASW and will be 6211.43.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits…Other garments, women’s or girls’: Coveralls, jumpsuits and similar apparel: Other: Girls’." The duty rate will be 16% ad valorem.
The applicable subheading for Style CJC will be 6205.20.2076, HTSUS, which provides for "Men’s or boys’ shirts: Of cotton: Other: Other, Other: Other: Boys’: Other." The duty rate will be 19.7 percent ad valorem.
The applicable subheading for Style TE imported in boys’ sizes 2-7 will be 6203.42.2550, 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: bib and brace overalls: other: boys’, sizes 2-7: other. The rate of duty will be 10.3% ad valorem.
The applicable subheading for Style TE imported in boys’ sizes 8-14 will be 6203.42.2590, HTSUS, which provides for men's or boys' suits . . . bib and brace overalls, breeches and shorts (other than swimwear): trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls: other: other. The duty rate will be 10.3% 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 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 via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division