CLA-2-95:OT:RR:NC:N4:425
Ms. Jaclyn Groff
LF Products Pte Ltd dba Palamon International
2052 Alton Parkway
Irvine, CA 92606
RE: The tariff classification of costumes from China.
Dear Ms. Groff:
In your letter dated February 27, 2017, but received on March 10, 2017, you requested a tariff classification ruling.
The first submitted sample, Item 92887, “Pirate/Steam Top,” is a women’s mock corset constructed from 90% polyester 5/% elastane knit fabric. The garment does not provide body support. The garment features elasticized puff sleeves, a scooped front neckline, faux front ribbon lace closure with decorative buttons and a full zipper closure in the back.
The second submitted sample, Item 30165, “Chief Officer”, consists of a plastic mask, knee pads and a jumpsuit. The jumpsuit is composed of two garments permanently attached at the neckline and under the arms. The jumpsuit is made of 70% polyester 25% polypropylene 5% elastane knit fabric. A faux chest, shoulder and elbow armor is sewn to the outer garment. Item 30165 is well made with a finished neck and edges, sturdy seams and hook and loop closure at the back.
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. For this item, the garment imparts the essential character.
The third submitted sample, identified as item 1630, toddler size “Lumberjack” costume, consists of a man-made woven textile pullover shirt, pull-on pants, faux beard, cap and plastic imitation axe. 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 flimsy long sleeved pullover top imparts the essential character of the set and features large visible loose overlock stitching with hanging threads on the collar, front neck opening and hem. The front neck opening is closed with small hook and loop tabs.
The fourth submitted sample, item 1684, toddler size “Gnome” costume, consists of a long-sleeved tunic-style garment, a pair of trousers, a conical-shaped hat, a beard and a toy hammer. The tunic-style garment trousers, hat and beard are constructed from 92% polyester 8% polypropylene knit fabric. Item 1684 is well made with a finished neck and edges, elasticized waist and sturdy seams.
Item 1684 consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as a set. 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 fifth submitted sample, identified as item 1752, toddler size “Golfer” costume, consists of a man-made knit textile pullover top, pull-on pants, a faux beard, a cap and a stuffed imitation golf club. 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 flimsy long sleeved pullover with faux vest imparts the essential character of the set, and features large visible loose overlock stitching with hanging threads on the collar, neck, hem and large back opening. The large back opening is closed with small hook and loop tabs.
The applicable subheading for item 92887 will be 6114.30.3070, HTSUS, which provides for “other garments, knitted or crocheted of man-made fibers, other, other, women’s.” The rate of duty will be 14.9% ad valorem.
The applicable subheading for item 30165 will be 6114.30.3044, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits, and similar apparel, men’s or boys’, other." The rate of duty will be 14.9% ad valorem.
The applicable subheading for item # 1630 and item # 1752 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 item 1684 “tunic-style garment” size 2T-4T 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 item 1684, “trousers’ size 2T-4T, 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 item 1684, “beard,” 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 item 1684, “hammer” size 2T-4T, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘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 will be Free.
The applicable subheading for item 1684 “conical-shaped hat” size 2T-4T, will be 6505.00.6090, 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 in 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: Not in part of braid: Other: Other: Other.” The rate of duty rate will 20 cents per kilogram plus 7 percent 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division