CLA-2-61:RR:NC:3:353 L81821
Ms. Leah C. Navidad
Disguise Inc.
11906 Tech Center Court
Poway, CA 92064
RE: The tariff classification of unisex adult costumes from China.
Dear Ms. Navidad:
In your letter dated December 14, 2004, received in this office on January 11, 2005 you requested a classification ruling. The samples will be returned to you as requested.
Three samples were submitted with your request. Style 4805 Sorceress Costume consists of a dress, eyeball, and medallion eyeball and witch hat. The long dress is made of polyester fabric with a V neckline and has long sleeves. The dress is flimsy without a finished neckline or sewn-on embellishments.
Style 4809 Gothic Queen Costume consists of a gown (dress) composed of knit polyester fabric reminiscent of the 18th century. The gown has a mutton style sleeve with a ruffled peplum at the waist, lace closure at the front, a large collar. The gown is well made with styling, well-made waist and closure and sewn on embellishments.
Style 4182 Vicious Slayer Costume consists of a cape composed of knit polyester fabric. The cape has a full front opening with a self-tie closure, capelet at the shoulders and an attached hood. The cape is well made with styling and a finished neckline.
The applicable subheading for the Sorceress Costume, style 4805 will be, 9505.90.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: Other: Other.” The duty rate will be Free.
The applicable subheading for the Gothic Queen Costume, style 4809 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’…dresses…knitted or crocheted: Dresses: Of synthetic fibers: Women’s’." The duty rate will be 16% ad valorem. The textile category designation is 636.
The applicable subheading for the Vicious Slayer Costume, style 4182 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9% ad valorem. The textile category designation is 659.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division