CLA-2-62:OT:RR:NC:TA:353
Pat Beals
Teetot & Company, Inc. 341 South Melrose, Suite A
Placentia, CA 92870
RE: The tariff classification of a boy’s costume from China.
Dear Ms. Beals: In your letter received in this office on January 14, 2010, you notified us that you made a minor change to, and will be using a new Item Number for a Firefighter Costume that was the subject of Ruling N015159, dated August 9, 2007. Except changing from a pleather to a polyester collar and using new Item Number 10580, the costume is identical to that in the aforementioned ruling.
Item # 10580 Fire Fighter Costume consists of a boy’s size 5 jacket, bib and brace overalls, and helmet. The jacket and bib and brace overalls are constructed of woven cotton canvas fabric. The helmet is made of plastic. The jacket features rib knit cuffs, elbow patches, sewn on nylon stripes, a zipper with metal buckles and hemmed edges. The bib and brace overalls feature elastic suspenders, metal buckles, canvas pockets, knee patches and hemmed edges. Both garments are considered well made. The Item # 10580 Fire Fighter Costume consists 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 Item # 10580 jacket will be 6201.12.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s and boys’ overcoats, carcoats, capes, cloaks and similar coats: of cotton: other, other: other: boys’. The duty rate will be 9.4 percent ad valorem.
The applicable subheading for the Item # 10580 bib and brace overalls will be 6203.42.2050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men’s or boys’ trousers, bib and brace overalls, breeches and shorts: of cotton: other: bib and brace overalls, other: boys’ sizes 2-7: other. The duty rate will be 10.3 percent ad valorem. The applicable subheading for the Item # 10580 helmet will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics, other. The duty rate will be Free. 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