CLA-2-62:OT:RR:NC:TA:353
Ms. Luz Guzman
Diguise Inc.
12120 Kear Place
Poway, California 92064
RE: The tariff classification of an adult costume from China.
Dear Ms. Guzman:
In your letter dated April 16, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Style 5952 Aladdin Prestige Costume consists of a jumpsuit, upper body garment with an attached cape and turban made of woven 100 percent polyester fabric. The jumpsuit has long sleeves, a mandarin collar, elasticized ankles and a zipper closure at the back. The upper body garment resembles a deep cut vest at the front with a 4 inch band that has a hook and loop closure at the back. The large turban is padded with a flap of fabric covering the neck and ears.
The costume is well made with styling, finished neck, seams and edges and a zipper closure.
The applicable subheading for the jumpsuit, Style 5952 will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear, other garments: Other garments, women’s or girls’: Of man-made fibers, coveralls, jumpsuits and similar apparel: Other: Women’s." The duty rate will be 16 percent ad valorem.
The applicable subheading for the upper body garment with attached cape, Style 5952 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem.
The applicable subheading for the turban, Style 5952 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8 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