CLA-2-61:OT:RR:NC:N3:348
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a costume from China, Taiwan, India and Vietnam
Dear Ms. Tsiavos:
In your letter dated February 6, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Item CM11005, “Bavarian Guy Costume” is an adult men’s costume. The costume consists of a shirt, lederhosen shorts style garment, a hat and knee socks. The shirt is constructed of 100% polyester knit fabric that measures more than 10 stitches per linear centimeter in both the horizontal and vertical directions. It features ¾ length sleeves, a winged collar and a laced placket. The lederhosen shorts style garment is constructed of 100% polyester woven fabric and features straps and a front fabric piece. The hat is composed of 100% polyester woven fabric. The socks are composed of 100% polyester knit fabric. All components of the costume are well-made with sturdy seams and styling features. The same costume will also be imported as Item CP15009 in adult plus sizes. The costume is packaged for retail sale in a garment bag with hanger and insert.
The costume consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (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 applicable subheading for the shirt will be 6105.20.2010, HTSUS, which provides for men’s or boys’ shirts, knitted or crocheted: of man-made fibers: other: men’s. The duty rate will be 32% ad valorem.
The applicable subheading for lederhosen shorts style garment will be 6211.33.9061, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers: Other: Other. The rate of duty will be 16% ad valorem.
The applicable subheading for the hat will be 6505.00.8090, 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: 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 the socks will be 6115.96.9020, HTSUS, which provides for “panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery…and footwear without applied soles, knitted or crocheted, other, of synthetic fibers, other, other.” The rate of duty will be 14.6 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.
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