CLA-2-62:OT:RR:NC:N3:353
Ms. Helen Cooper
Original Concepts Inc. 701 E. 3rd St., Suite 130
Los Angeles, CA 90013
RE: The tariff classification of an adult costume from China.
Dear Ms. Cooper:
In your letter dated April 29, 2008, on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested.
The submitted sample, Style 30484M Mrs. Lovett Costume consists of a blouse, skirt, pannier, hat and apron. The blouse, skirt and apron are made of woven 94% cotton/6% lycra fabric. The panniers and hat are made of woven 35% cotton/65% polyester fabric.
The blouse has long sleeves with flounce trimmed with lace at the wrist, a peplum, a large collar trimmed with lace and a tie at the front and ribbon laces at the back. The long skirt is made has a ribbon draw string at the waist to facilitate sizing. The basket-style pannier is designed to be worn underneath the dress to give a full hip appearance. The three tier hooped item has lace-like trim and an adjustable drawstring ribbon at the waist. The hat resembles a shower cap trimmed with lace.
The Mrs. Lovett Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the blouse will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Other: Women’s.” The duty rate will be 15.4% ad valorem. The textile category designation is 341.
The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Skirts and divided skirts: Of cotton: Other, Other: Women’s." The duty rate will be 8.2% ad valorem. The textile category designation is 342.
The applicable subheading for the pannier will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659.
The applicable subheading for the hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659.
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 http://www.usitc.gov/tata/hts/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Your inquiry does not provide enough information for us to give a classification ruling on the apron. Your request for a classification ruling should include a sample and the fiber content. You state that the apron fiber content is woven 94% cotton/6% lycra, please be sure of the fabric content. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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