CLA-2-61:OT:RR:NC:N3:358
Mr. TC Li
Fun World
Division of Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of costumes from China, Vietnam, Taiwan and India
Dear Mr. Li:
In your letter dated February 12, 2021, you requested a tariff classification ruling. Samples will be returned on a separate cover.
Item number 119291, identified as “Dragon Queen Child,” is a girl’s costume set consisting of a dress, a pair of wings, a set of sleevelets, a horn headband and a tail. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. 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.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you state that all panels of the dress are constructed of 100 percent polyester knit fabric. The dress features double layers of mesh below the waist, short sleeves and a large back opening that closes with small hook and loop tabs. The sleevelets and tail are constructed of 100 percent polyester knit fabric and the headband is constructed of 100 percent polypropylene plastic with horns of 100 percent polyester knit fabric. You indicate that the costume will also be imported in teens’ sizes under item number 119292 and women’s sizes under item number 119294.
Item number 124831, identified as “Moonlight Unicorn,” is a girl’s costume set consisting of a dress, a pair of wings and a unicorn headband. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. 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.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you state that the dress is constructed of 5 percent spandex and 95 percent polyester knit fabric with polyurethane coating for the upper body and sleeves. The dress features short ruffled sleeves and several layers of mesh fabric that form the skirt below the waist extending down to the knees. The wings are constructed of 100 percent polyester woven fabric and the unicorn headband is constructed of 100 percent polypropylene plastic and the horn of 100 percent polyester.
You indicate that the costume will also be imported in teens’ sizes under item number 124832.
Item number 90937P, identified as “Purple Butterfly Wing Set,” is a girl’s costume set consisting of a tutu skirt, a pair of wings and a butterfly hair clip. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. 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.” In this case, the skirt imparts the essential character to the set. All components of the skirt are well-made with sturdy seams and styling features. In your request you indicate that the skirt is made of two layers; the outer layer is constructed of 100 percent polyester knit fabric the inner layer of 100 percent polyester woven. The skirt features a fabric encased elastic waistband. The wings and hair clip are constructed of 100 percent polyurethane foam.
Item number 124452, identified as “Cementary Bride Child,” is a girl’s costume set consisting of a dress and a headband. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. 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.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you indicate that the dress is constructed of 100 percent polyester knit fabric. The dress features short layered sleeves and multi-layered skirt that extends below the ankles. The headband is constructed of 100 percent polypropylene and is encased with 100 percent polyester knit fabric.
The applicable subheading for the dress on item numbers 119291, 119292, 124831, 124832 and 124452 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the dress on item number 119294 will be 6104.43.2010, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for item number 90937P will be 6104.53.2020, HTSUS, which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Skirts and divided skirts: Of synthethic fibers: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6104.43.2020, 6104.43.2010, and 6104.53.2020 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 6104.43.2020, 6104.43.2010, and 6104.53.2020, 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division