CLA-2-61:OT:RR:NC:3:353
Mr. Ian Whiton
Transmonde Marketing Group (TMG), Ltd
765 Shore Road, Suite 2K
Long Beach, New York 11561
RE: The tariff classification of a costume from China.
Dear Mr. Whiton:
In your letter dated October 29, 2008, you requested a classification ruling.
The submitted sample is a Super Idol Rock Star Costume consisting of a jumpsuit and toy microphone inside a zippered bag. The jumpsuit is constructed of knit polyester fabric and features a hemmed neckline, sturdy waist and seams, net peplum, hook and loop tab closure with reinforced stitching, raw sleeve edge, and hemmed ankles. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The toy microphone is made of hard ABS plastic. The PVC bag is shaped like a guitar body and features an arm strap, zipper closure, and a paper/cardboard insert that helps the bag look like a guitar. The PVC bag coordinates with the rock star costume, and has a capacity not appreciably larger than that required to carry the jumpsuit and microphone.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the jumpsuit imparts the essential character of the set.
The applicable subheading for the Super Idol Rock Star Costume will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The duty rate will be 14.9 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 http://www.usitc.gov/tata/hts/.
The jumpsuit falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).
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