CLA-2-62: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 CM1092, “Ringmaster,” is an adult costume. The costume consists of an upper body garment, a vest, a dickie, a hat and leg covers. The long sleeve upper body garment contains tails and is composed of 100% polyester woven fabric. It features two decorative buttons at the waist with a metal chain closure, embroidered lapels and cuffs and epaluets with fringes. The front panels of the vest are composed of 100% woven polyester and the back panel is composed of 100% polyester knit fabric. The vest features a three button closure and a self-tie closure at the back. The dickie is composed of 100% polyester woven fabric and features a one button closure at the back neck, a sewn on bow tie and three non-functioning decorative buttons on the front. The hat is made of 100% nylon woven fabric with a foam backing. The tubular shape leg covers are composed of 53% cotton, 44% polyester, 3% rayon with a polyurethane plastic coating on the outer surface. It features a covered elastic band at the top and an elastic strap under the arch of the foot. All components of the costumes are well-made with sturdy seams and styling features. The same costume will also be imported as CM1092 in adult plus size. 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 upper body garment of both items will be 6211.43.1091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other. The rate of duty will be 16% ad valorem.
As noted above, the vest is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the woven fabric of the front panels provides the essential character.
The applicable subheading for the vest of both items will be 6211.43.1076, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Vests: Other. The rate of duty will be 16% ad valorem.
The applicable subheading for the dickie of both items will be 6217.10.9530, HTSUS, which provides for Other made up clothing accessories;...: Other: Of man-made fibers. The duty rate will be 14.6% ad valorem.
The applicable subheading for the hat of both items 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 leg covers of both items will be 6406.90.3060, HTSUS, which provides for parts of footwear, removable insoles, heel cushions and similar articles; of rubber or plastics: other. The rate of duty will be 5.3% 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 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