CLA-2-61:OT:RR:NC:TA:353
Mr. Frank Gomez
World Exchange, Inc.
8840 Bellanca Ave.
Los Angeles, CA 90045
RE: The tariff classification of costumes from Hong Kong and Vietnam.
Dear Mr. Gomez:
In your letter dated October 15, 2010, on behalf of California Costumes, Inc., you requested a tariff classification ruling.
The submitted samples are Item #s 00009 (Toddler) Buddy, M00277 (Child) Vampira, 00215 (Child) Indian Warrior, 00870 (Adult) Noble Warrior, 00243 (Child) and 01096 (Adult) Psycho Clown, 00236 (Child) Howling at the Moon, and 00880 (Adult) Full Moon Madness Costumes; you submitted no sample of the Item # 00014 (Toddler) Tiny Costume.
The Item # 00009 (Toddler) Buddy Costume consists of a jumpsuit and headpiece constructed of knit polyester fleece fabric. Buddy is a T-Rex character from the television series “Dinosaur Train.” The jumpsuit features an overlock stitched neck, raglan sleeves with raw edged “claws” at the end, seven panel torso, gusset, stuffed tail, nine “spots” running down the back and tail attached by means of adhesive, overlock stitched ankles, and rear hook and loop four tab closure with a turned closure edge. The headpiece is a hood with a hook and loop tab closure with a crown that is stuffed, shaped and finished to look like the young T-Rex character.
The individual pieces of the Item # 00009 (Toddler) Buddy Costume are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the jumpsuit imparts the essential character.
The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability, and is not classified in Chapter 95.
The applicable subheading for Item # 00009 (Toddler) Buddy Costume will be 6114.30.3044, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Men's or boys’: Other.” The rate of duty will be 14.9 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Item # 00014 (Toddler) Tiny Costume. Your request for a classification ruling should include a sample of the costume, which we believe to be a representation of a pteranodon. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
Item #s M00277 (Child) Vampira, 00215 (Child) Indian Warrior, 00870 (Adult) Noble Warrior, 00243 (Child) and 01096 (Adult) Psycho Clown, 00236 (Child) Howling at the Moon, and 00880 (Adult) Full Moon Madness Costumes were previously classified in Ruling N096857, dated March 23, 2010, and there is no reason to issue another ruling. If there is a basis for the resubmission of these costumes, please provide an explanation; for example, if a costume has been altered, please state such and give details of the changes to the construction of the costume.
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