CLA-2-62:OT:RR:NC:N3:353
3926.20.9050
Ms. Helen Cooper
Original Concepts Inc. 701 E. 3rd St., Suite 130
Los Angeles, CA 90013
RE: The tariff classification of an adult costume from China.
Dear Ms. Cooper:
In your letter dated April 29, 2008, on behalf of Smiffys, you requested a classification ruling. The samples which you submitted are being returned as requested.
The submitted sample, Style 30488M Dick Turpin Costume consists of a cape, shirt, pants, belt, mask and boot attachments. The cape is made of 100% polyester fabric coated on the outer surface. The full length cape protects from the elements and has a large double layer collar and a full front opening with a hook and chain closure. The long sleeve shirt is made of woven 100% cotton fabric and has no buttons and a tie collar at the top. The ¾ pants are made of woven 100% cotton fabric with a zipper and left over right snap closure and a snap closure at the bottom hem. You state that the mask is made of woven fabric however examination reveals that is made of knit polyester fabric with a self tie at the back. The belt and boot attachments are made of 100% polyurethane cellular plastic material. The belt has a large goldtone buckle and measures approximately 2” wide. The boot attachment has a goldtone buckle and a hook and loop closure at the back.
The Dick Turpin Costume consists of two or more garments. Note 14 of Section XI, of the HTSUS, 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.
Chapter 62, Note 8 states that "Garments of Chapter 62 designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as a women's or girls'
The applicable subheading for the cape will be 6210.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other garments, of the type described in subheadings 6202.11 to 6202.19: Of man-made fibers: Other." The duty rate will be 7.1% ad valorem. The textile category designation is 635.
The applicable subheading for the shirt will be 6206.30.3041, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ blouses, shirts and shirt-blouses: Of cotton: Other: Other, Other: Women’s.” The duty rate will be 15.4% ad valorem. The textile category designation is 341.
The applicable subheading for the pants will be 6203.42.4016, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ … trousers, bib and brace overalls, breeches and shorts: Of cotton: Other: Other: Men’s trousers and breeches: Other.” The duty rate is 16.6% ad valorem. The textile category designation is 347.
The applicable subheading for the mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 belt and boot attachments will be 3926.20.9050, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories: Other: Other.” The duty rate will be 5% 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 http://www.usitc.gov/tata/hts/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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