CLA-2-62:OT:RR:NC:TA:353
6307.90.9835, 9208.90.0080, 9503.00.0080, 4911.99.8000
Ms. Elizabeth Tobin
Costco Wholesale
999 Lake Dreive
Issaquah, Washington 98027
RE: The tariff classification of children’s costumes from China.
Dear Ms. Tobin:
In your letter dated June 29, 2010, you requested a tariff classification ruling. The samples will be returned to you.
Four samples were submitted with your request.
The Doctor Costume (“ER Specialist”) consists of a shirt/blouse, pants, surgical mask and plastic toy syringe, toy stethoscope and toy thermometer. The shirt/blouse and surgical mask are made of woven 85% polyester/15% cotton fabric. The short sleeve shirt/blouse has a jewel neckline, left breast pocket and a full back opening with hook and loop tabs at the back. Sewn into the shirt pocket is a sound device that emits an ‘emergency sound” when pressed. The pants are made of woven 100% polyester fabric, are designed without a fly and have a tunneled elastic waist.
The Astronaut Costume (“Astronaut”) consists of a knit 100 % polyester shirt/blouse and pants, a small Mexican Flag, toy head set and toy cell phone. The shirt/blouse has long sleeves, an EVA foam stand-up collar, faux zipper at the front with straps and a full back opening with hook and loop closures. The shirt/blouse also features a sound activation item enclosed within the garment that emits a “shuttle take off and landing sound” when pressed. The pants without a fly have a tunneled elastic waist.
The Firefighter Costume (“Firefighter”) consists of woven 85% polyester/15% cotton fabric shirt/blouse which you call a jacket, pants, plastic helmet and toy fire extinguisher. The shirt/blouse has long sleeves, a pointed shirt collar reflective tape on the sleeves and the body of the garment and a full front opening with toggle closures that close right over left. Sewn into the shirt is a sound device that emits a “fire truck sound” when pressed. The pants without a fly have an elasticized tunneled waist.
The Police Officer Costume (“Police Officer”) consists of a shirt/blouse, pants, hat, toy handcuffs, toy whistle, toy cell phone, badge and a ticket book. The body of the shirt/blouse is made of woven 100% polyester fabric with a stitched design that resembles quilting and made to resemble a vest. The sleeves are made of woven 85% polyester/15% cotton fabric. The shirt/blouse has a full back opening with hook and loop tab closures. The shirt/blouse also has a shirt collar, a sewn-on tie and two plastic pockets below the waist. Behind the sewn-on badge, sewn into the garment is a sound activation item that emits a “police car” sound when pressed. The pants are made of woven 85%/polyester/15% cotton fabric. The pants without a fly have a tunneled elastic waist. The baseball-style hat is made of woven polyester fabric and has elastic at the back and the word police printed on the front. The toy whistle, cell phone, and badge are all made of plastic material. The printed ticket book/ note pad is made of paper.
All of the above costumes are sized for children 3 years old and up.
The above costumes are well made with styling, finished neck/waist, sturdy seams and finished hem and edges.
The Doctor, Astronaut, Firefighter and Police Officer Costumes consist 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 shirt/blouse, for the Doctor and Firefighter Costumes, will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses, shirts and other shirt-blouses: Of man-made fibers: Other: Other, Other: Girls’ Other." The duty rate will be 26.9 percent ad valorem.
The applicable subheading for the pants, for the Doctor, Firefighter and Police Officer Costumes, will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Other: Other: Other, Trousers and breeches: Girls’: Other." The rate of duty will be 28.6 percent ad valorem.
The applicable subheading for the shirt/blouse for the Police Officer Costume, will be 6211.43.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits…Other garments, women’s or girls’: Of man-made fibers, Blouses, shirts and shirts-blouses…excluded from heading 6206.” The duty rate will be 16 percent ad valorem.
The applicable subheading for the shirt/blouse, for the Astronaut Costume, will be 6106.20.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other, Girls’: Other." The duty rate will be 32 percent ad valorem.
The applicable subheading for the pants, for the Astronaut Costume, will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts…knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the hat, for the Police Officer Costume, 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.
The applicable subheading for the plastic helmet, for the Firefighter Costume, 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.
The applicable subheading for the surgical mask, for the Doctor Costume, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up articles, including dress patterns: Other: Other: Other, Other: Other." The duty rate will be 7 percent ad valorem.
The applicable subheading for the flag, for the Astronaut Costume, will be 6307.90.9835, HTSUS, which provides for "Other made up articles…National flags: Of other nations." The rate of duty will be 7 percent ad valorem.
The applicable subheading for the plastic whistle, for the Police Officer Costume, will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTSUS, which provides for "Music boxes …whistles, call horns and other mouth-blown sound signaling instruments: Other: Other." The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for toy plastic syringe, stethoscope, thermometer, headset, cell phone, fire extinguisher, handcuffs and badge will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles…other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty will be Free.
The applicable subheading for the printed ticket book will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter…Other.” The rate of duty 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