CLA-2-61 OT:RR:NC:N3:353
6505.00.6090
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a Robin Hood Costume from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated April 19, 2012, you requested a tariff classification ruling. The sample will be returned to you.
Item number 131304, the Adult Robin Hood Costume, consists of a shirt, pants, cowl and a hat. The men’s costume will also be packaged on a hanger with a color insert that will be identified as item number 131304H. Although you state that the shirt, hat and cowl are constructed of 100% polyester woven fabric, upon examination it was discovered that the fabric is actually of knit construction. The lined shirt features a full front lace-up closure with grommets; long sleeves with thick, tunneled elastic at the wrists; shoulder pads; a faux shirt panel; and a straight, hemmed bottom. The shirt has shoulder cuffs decorated with metal studs and the front is embellished with two vertical strips of gold decorative narrow fabric. The garment also features a sewn-on faux belt with a metal buckle and two hook and eye closures, a well-made neckline, sturdy seams and finished edges. The well-made pull-on pants are constructed of 100% polyester knit fabric. They feature a tunneled waist with wide elastic, sturdy seams and turned edges. The cowl is tubular, fits around the neck, and will be worn folded down on itself to form a multi-layered collar. The archer-style hat is lined with an upturned brim and a feather.
The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 131301/131301H, Child-Sized Robin Hood Costume, item numbers 131302/131302H, Teen Robin Hood Costume and item numbers 131305/131305H, Plus- Sized Robin Hood Costume.
The Robin Hood Costume consist(s) of two or more garments. Note 14 of Section XI, of the HTSUSA, 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 Teen, Adult and Plus-Sized Robin Hood Costume shirt will be 6105.20.2010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Men’s." The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Child-Sized Robin Hood Costume shirt will be 6105.20.2030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for "Men’s or boys’ shirts, knitted or crocheted: Of man-made fibers: Other: Boys’: Other." The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Teen, Adult and Plus-Sized Robin Hood Costume pants will be 6103.43.1520, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers: Men’s." The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Child-Sized Robin Hood Costume pants will be 6103.43.1540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’… trousers, …breeches and shorts (other than swimwear), knitted or crocheted: Of synthetic fibers: Trousers, breeches and shorts: Other: Trousers: Boys’: Other." The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the Robin Hood Costume cowl will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; Knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the Robin Hood Costume hat will be 6505.00.6090, 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: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.
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