CLA-2-62:OT:RR:NC:N3:353
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 30371 Jack the Ripper Costume consists of a cape and shirt. The cape is made of woven 100% polyester with a coating on the outer surface. The full length cape protects from the elements and has a large collar and a full front opening with a metal link chain closure. The shirt resembles a button front shirt worn under a vest and has long sleeves, a band collar, vest-like front, faux pockets and a full front opening with a button closure that closes left over right. The “vest” and rear panel are constructed of woven 100% polyester fabric, the “shirt” and sleeves are constructed of 65% polyester, 35% cotton fabric.
The applicable subheading for 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 6205.30.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other, Other: Other: Men’s.” The rate of duty will be 29.1 cents per kg. + 25.9% ad valorem. The textile category designation is 640.
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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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