CLA-2-61:OT:RR:NC:N3:348
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of a costumes from China
Dear Ms. Guzman:
In your letter dated October 5, 2016, you requested a tariff classification ruling. The samples will be returned to you, as requested.
Style 97564, identified as “Master Chief Ultra Prestige Adult Costume” is a unisex costume set. The costume consists of a jumpsuit, gloves, helmet and detachable plastic pieces that resemble armor. The well-made jumpsuit is constructed from 100% polyester knit fabric. Portions of the arms, chest and legs have a filling on the underside of the fabric. The jumpsuit has sturdy seams and features a hood, long sleeves and extends to the ankles. The plastic armor attachs to the costume by hook and loop tape.
Style 96536, identified as “Lothar Prestige Adult” is a unisex well-made costume set. The costume consists of a jumpsuit, chest plate, belt with hip guards and detachable plastic pieces that resemble armor. The well-made jump suit is constructed from 100% polyester knit fabric with the exception of the mid-section and forearms which are constructed from a coated plastic knit fabric. The polyester knit fabric comprises over 60 percent of the garment’s body. The jumpsuit has sturdy seams and features long sleeves and extends to the ankles. The plastic armor attachs to the costume by hook and loop tape or belted straps.
Style 96539, identified as “Durotan Prestige Adult” is a unisex well-made costume set. The costume consists of a jumpsuit, belt, latex mask with faux hair, and detachable plastic pieces that resemble armor. The well-made jump suit is constructed from 93% polyester, 7% spandex knit fabric. Portions of the arms and chest have a filling on the underside of the fabric. The jumpsuit has sturdy seams and features long sleeves and extends to the ankles. The plastic armor attachs to the costume by hook and loop tape or belted straps.
Style 96542, identified as “Garona Prestige Adult” is a woman’s well-made costume set. The costume consists of a jumpsuit, detachable belt with a dagger, leg covers, gauntlets, plastic chest guard and vinyl hip guards and shin guards. The well-made jumpsuit is constructed from 86% polyester, 14% spandex knit fabric. The jumpsuit has sturdy seams and extends from the neck to the ankles.
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 jumpsuit.
The applicable subheading for all styles will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other, garments, knitted or crocheted: of man-made fibers; other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty rate will be 14.9% 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