CLA-2-61:OT:RR:NC:TA:353
Mr. Mannie Birk
Singh Universal Networks, Inc.
810 Eagle Drive
Bensenville, IL 60106
RE: The tariff classification of a costume, gloves and Trick or Treat bag from China.
Dear Mr. Birk:
In your letter dated April 21, 2010, on behalf of Zagone Studios LLC, you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are a Gorilla Shirt, Glove, and Trick or Treat Bag.
The item you refer to as a Gorilla shirt is a pullover constructed of knit 100 percent polyester fabric. The long sleeve shirt features glued on foam shoulder and chest pads, glued on plastic/rubber gorilla chest panels, faux fur fabric glued onto the chest, shoulders, back and arms, a capped neckline, sturdy seams, and hemmed sleeves and garment bottom. You believe that the garment is of flimsy construction, However, the pullover has sturdy seams, and a finished neck and edges and the overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The glove is constructed of knit 100 percent cotton fabric, is elbow length and has no fourchettes.
The Trick or Treat bag is a tote bag constructed of an outer surface of man-made textile material. The bag is designed and sized to provide storage, protection, portability, and organization to candy and other personal effects during travel. It has a main-unlined compartment with an open top and double carrying strap. It measures approximately 13” (W) x 15” (L).
The applicable subheading for the Gorilla shirt (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 gloves will be 6116.92.6440, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: made from pre-existing machine knit fabric: without fourchettes, other. The rate of duty will be 23.5 percent ad valorem.
The applicable subheading for the Trick or Treat tote bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with an outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 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