CLA-2-62:OT:RR:NC:3:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, New York 11514
RE: The tariff classification of a costume from China, Taiwan, India, and Vietnam.
Dear Ms. Tsiavos:
In your letter dated December 22, 2008, received in this office on January 6, 2009, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.
The submitted sample is a Style 130614 and 130614H Adult Big Shot Scott Costume. The costume consists of a shirt, kilt, bandoleer, hat, sock cuffs, and belt with shot glass holder and shot glasses. The shirt is constructed of woven 65 percent cotton, 35 percent polyester fabric. Although the shirt features a stylized sleeve, finished neck, and finished front tie closure with metal grommets, it also features flimsy seams, hook and loop tab closure at the wrist with loose overlock stitching, and loose overlock stitching at the single layer collar, wrists and shirt bottom. The overall amount of finishing is such that the article is flimsy in nature or construction, and lacks durability. The kilt is constructed of knit polyester tartan fabric. Although the kilt features flimsy seams and bottom edge, it also features a heavy duty tunneled, elasticized waist and pleats. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability. The bandoleer, which you call a sash, is constructed of knit polyester tartan fabric. The tam o’shanter hat and sock cuffs are constructed of knit polyester fabric. The belt with shot glass holder is constructed of cellular plastic, and the shot glasses are made of plastic.
Styles 130615 and 130615H Plus Big Shot Scott are identical to Styles 130614 and 130614H except for size.
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 kilt imparts the essential character of the set.
The applicable subheading for the Styles Style 130614, 130614H, 130615, and 130615H costumes will be 6114.30.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of man-made fibers: other: men’s or boys’. The rate of duty 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/.
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