CLA-2-62:OT:RR:NC:N3:356
Ms. Irene Tsiavos
Fun World Division of Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514
RE: The tariff classification of pirate costumes from China, Taiwan, India, and Vietnam
Dear Ms. Tsiavos:
In your letter dated January 10, 2020, you requested a tariff classification ruling. Your sample will be returned.
The submitted sample, Style CM1149 “Rogue Pirate,” is a men’s costume comprised of two upper body garments, a chest strap, a belt, a sash, a hat, and boot covers. All components of the costume are well-made with sturdy seams and styling features.
Style CM1149 will be imported in men’s sizes medium, large and extra large. You have indicated that the same costume will be imported as Style CP1149 in men’s sizes 2XL, 3XL and 4XL, and as Style CB1149 in boys’ sizes 6, 8, 10, 12, and 14.
The shirt is a men’s pullover garment constructed from 100% polyester woven fabric. The garment features a winged collar, a flat, V-styled front neckline with six grommets through which a string is threaded, and long, loose-fitting sleeves with elasticized cuffs.
The component identified as a vest is a men’s upper body garment constructed from 100% polyester woven fabric. It is designed to be worn over the shirt and extends to the mid-thigh. The garment features a full-front opening with no means of closure, a contrasting fabric overlay with a metallic fabric edge at the end of the each front panel with six decorative buttons, and cap sleeves with contrasting fabric at the ends, each featuring six decorative grommets and a metallic fabric edge.
The chest strap is constructed from 100% flocked polyester knit fabric. The chest strap measures approximately 63 inches in length and 2 inches in width. It features a metal buckle and grommets.
The belt is constructed from 100% flocked polyester knit fabric. The belt measures approximately 50 inches in length and 2 inches in width. It features a metal buckle and grommets.
The sash is constructed of 100% polyester knit fabric. The sash measures approximately 80 inches in length and 11 inches in width. The item is rectangular in shape, wraps around the waist and will be tied in the front.
The boot covers are manufactured from man-made fiber textile. They are cuffed at the top and cover the calf portion of the leg, leaving most of the foot exposed. They are secured via an elastic strap under the arch of each foot.
The hat is an adult’s size hat constructed from 100% flocked polyester knit fabric. The crown of the hat measures approximately 3.5 inches in height with a brim measuring approximately 5 inches wide. The hat features a woven polyester, side-oriented hat sash.
The applicable subheading for the shirt will be 6211.33.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Track suits, ski-suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Shirts excluded from heading 6205. The rate of duty will be 16 percent ad valorem..
The applicable subheading for the component identified as a vest 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 percent ad valorem.
The applicable subheading for the chest strap, belt and sash will be 6117.80.9540, HTSUS, which provides for: Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other: Of man-made fibers: Other. The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the boot covers will be 6406.90.1540, HTSUS, which provides for: Parts of footwear; removable insoles, heel cushions and similar articles; gaiters or leggings and similar articles and parts thereof: Other: Of other materials: Of textile materials: Of man-made fibers: Other. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the hat 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 will be 20 cents per kilogram plus 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6211.33.9040, 6211.33.9061, 6117.80.9540, and 6406.90.1540, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6211.33.9040, 6211.33.9061, 6117.80.9540, and 6406.90.1540, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.6090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.6090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the 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 Maryalice Nowak at maryalice.nowak.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division