CLA-2-61:OT:RR:NC:TA:353
6104.63.2011, 6505.90.6090, 6117.80.9540
Ms. Christian Lee
Handerson Handicraft Mfg. Co.
11F/6, No.2 Jian-Ba Road, Chung-Ho,
Taipei, Taiwan
RE: The tariff classification of adult costumes from China.
Dear Ms. Lee:
In your letter dated November 26, 2009, you requested a tariff classification ruling.
Style W-3030-01 Countryside Lady Costume consists of a dress made of knit 100 percent polyester fabric. The dress has short puffed sleeves with a vest-like front ribbon laces, a small attached apron and a multi-layered skirt.
Style M-1639-00 Robin Hood Costume consists of a shirt/blouse, pants, hood, boots covers and belt of knit polyester fabric. The shirt/blouse has long sleeves, extends to the mid thigh and has a hook and loop closure at the back. The pants without a fly have an elasticized waist and the hood extends to the shoulder. The boot covers extend to the knees and have cuffs, elastic straps on the bottom and are trimmed with gold trimming. The belt is approximately 2 ¼ inches wide, trimmed in gold with a metal buckle.
Style W-3221-00 Maid Marian Costume consists of a dress and headpiece with veil. The long velour dress is made of 100 percent polyester fabric. The garment features mutton sleeves, trim across the neckline and a multi layered skirt with a hoop at the bottom.
Style M-1623-01 Mad Hatter Costume consists of a coat-like garment that does not protect from the elements, pants, hat, jabot and cuffs made of knit polyester fabric. The velour coat-like garment has long sleeves, a large collar, appears to be double breasted and resembles tails. The velour pants are without a fly and have a tunneled elastic waist at the back. The velour hat is an exaggerated top hat with a brim. The jabot has an attached dickie and a hook and loop closure at the back. The lace-like cuffs have elastic around the wrists.
Style W-3223-00 Darkness Alice Costume consists of a dress and cape. The dress is made of knit 100 percent polyester fabric and the cape is made of woven 100 percent polyester fabric. The garment features puffed sleeves with an overlay of net fabric faux ribbon laces down the front and a multi layered skirt. The cape with an attached hood has a full front opening with a self-tie at the neck.
The costumes are well made with styling, finished neck, sturdy waist and seams and finished edges.
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 dress for Style W-3221-00 Maid Marian Costumes imparts the essential character of the set.
Styles M-1639-00 Robin Hood, M-1623-01 Mad Hatter and W-3223-00 Darkness Alice Costumes consist 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.
The applicable subheading for the Styles 3030-01 Countryside Lady and W-3221-00 Maid Marian Costume Sets and the Darkness Alice dress Style W-3223-00 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women's or girls' suits, ensembles…dresses, skirts, divided skirts, trousers…knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style W-3223-00 Darkness Alice Costume cape will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16 percent ad valorem.
The applicable subheading for Style M1639-00 Robin Hood shirt/blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses…knitted or crocheted: Of man-made fibers: Other Women’s." The duty rate will be 32.3 percent ad valorem.
The applicable subheading for the Mad Hatter coat-like garment 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.
The applicable subheading for Style M-1639-00 Robin Hood and Style M-1623-01 Mad Hatter Costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for Style M-1639-00 Robin Hood Costume hood and Style M-1623-01 Mad Hatter hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for Style 1639-00 Robin Hood Costume belt and boot covers and Style 1623-01 Mad Hatter jabot and cuffs will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 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