CLA-2-95:OT:RR:NC:N4:425
Mr. Kenneth M. Carmon
Bay Brokerage, Inc.
38415 NYS Route 12
Clayton, NY 13604
RE: The tariff classification of a costume and a toddler garment from China.
Dear Mr. Carmon:
In your letter dated November 18, 2020, you requested a tariff classification ruling on behalf of Jammers Inc.
You submitted a sample identified as the child size “Gorilla Costume,” which consists of a faux fur jumpsuit constructed of man-made fibers with a plastic chest insert, hands and an attached hooded mask. The flimsy jumpsuit is constructed with single straight stitch seams and features raw unfinished edges on the sleeves, leg openings and back opening. The large back opening is closed with small hook and loop tabs.
You also submitted a sample, identified as “Caterpillar Costume,” which is a toddler jumpsuit-style garment with a hood. The garment is composed of 100 percent polyester woven fabric and 100 percent polyester fill. The well-made garment extends from the head down to the ankles featuring long sleeves with elasticized wrists, a rear zipper closure from the left side of the neck down to the waist and a hoop and loop closure at the top. The hood features two antennae, a pair of eyes and a nose and mouth sewn onto the garment.
The applicable subheading for the “Gorilla Costume,” 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 the item identified as “Caterpillar Costume” will be 6211.33.9017, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments, Other garment’s men or boys’: Of man-made fiber: Other: Boys’: Other.” The rate of duty rate will be 16% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.33.9017, 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 subheading 6211.33.9017, HTSUS, listed above.
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.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division