CLA-2-61:OT:RR:NC:TA:353
Ms. Pat Beals
Teetot & Company, Inc.
341 South Melrose, Suite A
Placentia, CA 92870
RE: The tariff classification of a children’s costume trunk from China.
Dear Ms. Beals:
In your letter dated January 12, 2010, received by this office on February 14, 2010, you requested a tariff classification ruling. The submitted samples will be returned to you.
The Item# 10015 Costume Trunk consists of a hot pink pullover, hot pink tutu, mint green dress, lavender/yellow pullover, lavender skirt, slippers, necklace and tiara. The merchandise is in a paperboard trunk, which is considered normal packing.
The hot pink pullover is constructed of knit 100 percent polyester fabric. The well made pullover features a faux lace up front, attached peplum with metallic thread edging, and sturdy seams.
The hot pink tutu is constructed of knit 100 percent polyester mesh fabric. The flimsy tutu has loose overlock stitched seams and edges.
The mint green dress is constructed of woven 100 percent polyester and polyester mesh fabric. The well made dress features two layer arm straps, mesh fabric bust, a single layer of 1½ inch wide ribbon sewn onto the bodice, sturdy waist, and two layer skirt with sewn on decorative trim.
The lavender/yellow pullover is constructed of knit 100 percent polyester fabric. The well made pullover has short sleeves that reach to the neckline, a drop waist look, sturdy seams, and narrow fabric and lace-like embellishments.
The lavender skirt is constructed of woven 100 percent polyester fabric. The well made long skirt has waist with ½-inch elastic and sturdy seams.
The slippers, which resemble ballet shoes, are constructed of a gold colored knit fabric; the bottom portion of the slipper is a non-skid dot sole. The slippers are not available in assorted sizes and are of a flimsy construction that would render them unsuitable for any form of practical wear by children.
The necklace is constructed of plastic imitation pearls with a plastic cameo pendant.
The tiara is constructed of plastic material.
The Item# 10015 Costume Trunk consists of two or more garments. Note 14 of Section XI, of the HTSUSA, 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# 10015 hot pink pullover and lavender/yellow pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Women’s or girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the Item# 10015 hot pink tutu will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free.
The applicable subheading for the Item# 10015 mint green dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item # 10015 lavender skirt will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’…dresses, skirts, divided skirts…breeches and shorts: Skirts and divided skirts: Of synthetic fibers: Other: Other, Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item# 10015 slippers will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters…dolls, other toys…parts and accessories thereof, Other.” The rate of duty will be Free.
The applicable subheading for the Item# 10015 necklace, valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.
The applicable subheading for the Item# 10015 necklace, valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be Free.
The applicable subheading for the Item# 10015 tiara will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or gemstones". The rate of duty will be 5.3 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