CLA-2-61 OT:RR:NC:N3:353
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of textile articles from China.
Dear Ms. Guzman:
In your letter dated January 24, 2012, but received on March 8, 2012, you requested a tariff classification ruling.
You submitted a sample, identified as style number 8454, a Child-Sized Mad Hatter Costume, which consists of a dress and a hat. 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.” The essential character is imparted by the dress, which is constructed of 100% polyester knitted fabric. The dress features a multi-layered skirt with a visible ruffled hemline and a multi-paneled bodice. It also has sturdy seams, a sewn-on belt and decorative narrow fabric which edges the neckline and sleeves of the garment. You state that the same dress will also be imported as style number 3063.
You submitted a sample, identified as style number 19446, a Child-Sized Razzle Dazzle Bee Costume, which consists of a dress, detachable wings 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.” The essential character is imparted by the multi-paneled dress, which is comprised of both knit and woven fabrics. The dress features a bodice constructed of horizontal strips of yellow woven polyester fabric alternating with strips of black woven polyester fabric with a knit sequined overlay. The skirt portion of the dress is constructed of 100% polyester woven fabric with a 100% nylon woven overlay. The dress is constructed primarily from woven fabric, which provides the greatest visual impact and imparts the essential character to the dress. The dress features a gathered, multi-layered waist, short puffed sleeves, a multi-layered bodice, sturdy seams, a trimmed hemline and a sewn-on peplum.
Style number 13107, identified as a She Pirate Saber 10” with Garter, consists of a garter and plastic toy saber. The garter is constructed of an elasticized band covered with 100% polyester knit fabric. The bottom of the garter is trimmed with raschel lace-like fabric. The garter also features a sewn-on two inch piece of elastic covered by a sewn-on bow. The elastic holds a plastic toy saber which measures approximately ten inches in length.
The samples will be returned to you as requested.
The applicable subheading for style numbers 8454 and 3063 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…; knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for style number 19446 will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses…: Dresses: Of synthetic fibers: Other, Other: Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for style number 13107 (garter) will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: Other, of man-made fibers or man-made fibers and rubber or plastics." The rate of duty will be 6.6 percent ad valorem.
The applicable subheading for style number 13107 (plastic toy saber) will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…puzzles of all kinds; Parts and accessories thereof…other." The rate of duty will be Free.
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/.
We are returning your request for a classification ruling for style number 6498, the Tinkerbell Classic Adult Costume and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i):
A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling for style number 6498, the Tinkerbell Classic Adult Costume because this request concerns issues (classification of similar fairy costumes) which are currently before Headquarters.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division