CLA-2-61:RR:NC:3:353 H89056
Mr. Don Reinke
T.H.Weiss
9420 W. Foster, Suite 210
Chicago, IL 60656
RE: The tariff classification of a costume from China, Macau and Hong Kong.
Dear Mr. Reinke:
In your letter dated March 6, 2002 on behalf of Lincoln Logistics, you requested a classification ruling.
The submitted sample is a child’s Wood Fairy Costume. The costume consists of a bodysuit, skirt, wings and headpiece. Style GGH4-00 headpiece is composed of artificial flowers.
Style GGH4-01 skirt is composed of knit polyester and nylon fabric. The skirt consists of three layers with a ribbon waistband that ties at the back.
Style GGH4-02 body suit is composed of knit 100% polyester fabric. The body suit has long sleeves, snaps at the crotch and pieces of fabric along the arms.
Style GGH4-03 wings is composed of woven 60% polyester/40% nylon fabric.
The applicable subheading for the headpiece, Style GGH4-00 will be 6702.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Artificial flowers,…made of artificial flowers…Of other materials: Other: Of man-made fibers.” The duty rate will be 9% ad valorem.
The applicable subheading for the skirt, Style GGH-01 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’…skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16.2% ad valorem. The textile category designation is 642.
The applicable subheading for the bodysuit, Style GGH-01 will be 6114.30.2060, Harmonized tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other.” The duty rate will be 32.5% ad valorem. The textile category designation is 659.
The applicable subheading for the wings, Style GGH-03 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles…Other.” The duty rate will be free.
Based upon international textile trade agreements products of China, Macau and Hong Kong are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division