CLA-2-95:OT:RR:NC:N4:425
Ms. Liz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Guzman:
In your letter dated November 12, 2018, you requested a tariff classification ruling.
You submitted samples of style 18087-15, child size Woody Costume Accessory Kit, and style 23991, an adult size Woody Costume Accessory Kit. The child size Woody Costume Accessory Kit consists of a sleeveless vest constructed from 100 percent knitted fabric, a bandana constructed from 100 percent polyester woven fabric and a 100 percent polyester cowboy hat. 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 vest imparts the essential character, and features visible, loose overlock stitching at the neck, armholes, full-front opening without closure and hem.
The adult size Woody Costume Accessory Kit consists of a unisex sleeveless vest constructed from 100 percent polyester knitted fabric, a bandana constructed from 100 percent polyester woven fabric and a 100 percent polyester cowboy hat. 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 well-made vest imparts the essential character, and features a capped rear neckline, a capped full front opening without closure, oversized capped armholes, and a capped bottom.
The applicable subheading for style 18087-15 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 style 23991 will be 6110.30.3035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Vests, other than sweater vests: Women’s or girls’. The rate of duty will be 32 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