CLA-2-61:OT:RR:NC:N3:348
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a boys’ costume from China
Dear Ms. Tsiavos:
In your letter dated March 15, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.
The submitted sample, Item CB17006 “Loyal Knight,” is a child’s costume. The costume consists of a tunic-style garment, a pair of pants, a wide belt and leg covers. The tunic-style garment resembles a knight surcoat. It is constructed from 100% polyester knit fabric. The garment features long sleeves with a mesh overlay, partial zipper closure in the rear neck, and a permanently attached cape at the shoulders. The well-made pants are constructed of 100% polyester knit fabric. They feature an elastic waistband and hemmed leg openings. The belt measures approximately 30 inches in length and 30 inches in width. The belt features a metal buckle and gromments. The belt is composed of 81% polyester, 18% cotton and 1% rayon knit fabric coated with a plastic that completely obscures the underlying fabric. The tubular shape leg covers are composed of 100% polyester knit fabric. All components of the costume are well-made with sturdy seams and styling features. The children’s costume will range in sizes from 4-10. The costume is packaged for retail sale in a vinyl snap bag with hanger and insert.
The costume consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as a set. 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 tunic-style garment will be 6205.30.2080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Boys’: Other." The rate of duty will be 29.1 cents per kilogram plus 25.9 percent ad valorem
The applicable subheading for the pants will be 6103.43.1540, HTSUS, which provides for for men’s and boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty will be 28.2% ad valorem.
The applicable subheading for the belt and the leg covers will be 6117.80.9540, HTSUS, which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The general duty rate will be 14.6 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 https://hts.usitc.gov/current.
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division