CLA-2-61:OT:RR:NC:TA:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of infant and toddler costumes from China.
Dear Ms. Benedetto:
In your letter dated March 12, 2009 you requested a tariff classification ruling. The samples will be returned to you as requested.
The submitted samples, Styles A1541 Plush Pumpkin, A1540 Plush Bug and A1539 Plush Dog are made of knit 100 percent polyester fabric and will be imported in sizes 12-18 months and 2T-4T. All three costumes are one-piece, with attached hood, sleeveless and extend to mid-thigh. The Plush Pumpkin Costume has the face of a jack-o-lantern and two leaves at the top of the hood. The Plush Bug has two antennae at the top of the hood and the Plush Dog has floppy ears at the top of the hood.
The applicable subheading for the Infant Styles A1541 Plush Pumpkin, A1540 Plush Bug and A1539 Plush Dog Costume will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Toddler Styles A1541 Plush Pumpkin, A1540 Plush Bug and A1539 Plush Dog Costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other, Women’s or girls’." 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