CLA-2-62:OT:RR:NC:TA:353
3926.20.9050
Ms. Helen Cooper
Original Concepts
701 E. 3rd Street, Suite 130
Los Angeles, California 90013
RE: The tariff classification of an adult costume from China, Vietnam/ Taiwan.
Dear Ms. Cooper:
In your letter dated May 11, 2009, on behalf Smiffys, you requested a tariff classification ruling. The samples will be returned to you.
Style 36230 Bad Costume consists of a jacket, trousers, gloves, shoe covers, two belts and a bracelet. The jacket and trousers are made of woven 100 percent cotton fabric. The gloves and shoe covers are made of knit 95 percent cotton/ 5 percent lycra fabric. The bracelet and the belts are made of 100 percent polyurethane plastic material. The jacket is not for outerwear. The garment has shoulder pads, a stand-up collar, longs sleeves, zipper front with left over right flap and numerous zippers and buckles and tabs with metal grommets. The trousers have elastic at the back of the waist and a zipper fly front. The bottom of the legs has numerous straps with metal grommets. The fingerless gloves have one thumb and numerous straps with metal grommets and the shoe covers have elastic at the back and numerous straps with metal grommets. The bracelet is designed with metal studs and well as well as the belts.
The costume is well made with styling, finished neck/waist, sturdy seams, zipper closures and finished edges.
The Bad Costume, Style 36230 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 jacket will be 6211.32.0075, 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 cotton, Jackets and jacket-type garments excluded from heading 6201.” The duty rate will be 8.1 percent ad valorem.
The applicable subheading for the pants will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’…Trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Other: Trousers and breeches: Men’s: Other.” The duty rate is 16.6 percent ad valorem.
The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.” The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the shoe covers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other, Other.” The duty rate will be 7 percent ad valorem.
The applicable subheading for the bracelet and belts will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…articles of apparel and clothing accessories…Other: Other, Other.” The duty rate will be 5 percent ad valorem.
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/.
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