CLA-2-61:OT:RR:NC:N3:348
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064-7139
RE: The tariff classification of a costume from China
Dear Ms. Guzman:
In your letter, dated June 25, 2015, you requested a tariff classification ruling. The sample will be returned to you, as requested.
The sample submitted, Style 98105 Kai Deluxe, is a child’s unisex costume consisting of an upper body garment, trousers, claw hands and a face mask. The costume is meant to resemble a Ninjago Lego character. The upper body garment’s front, sides and back panels are constructed from 100% polyester knit fabric on the outer and inner surface with a middle layer of plastic foam in between. The layer of plastic foam is visible in cross section. The sleeves are constructed of a knit fabric. The upper body garment features sturdy stitching, a well-made neckline with hook and loop closures at the back of the neck. The trousers are constructed of 100% polyester knit fabric and feature sturdy stitching, a tunneled elastic waistband and hemmed bottoms. The claw hands are constructed from 100% polyester knit fabric on the outer and inner surfaces with a middle layer of plastic foam in between. The face mask is composed of plastic.
The 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 Style 98105 Kai Deluxe -upper body garment will be 6113.00.9042, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Trousers, breeches and shorts: Other: Women’s or girls’. The rate of duty will be 7.1 percent ad valorem.
The applicable subheading for Style 98105 Kai Deluxe-trousers will be 6104.63.2028, HTSUS, which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: other: other. The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for Style 98105 Kai Deluxe mask and claw hands will be 9505.90.6000, HTSUS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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/.
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 this ruling, contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division