CLA-2-61 OT:RR:NC:N3:353
9615.19.6000
Mr. Jeff Beals
341 S Melrose St.
Ste. A
Placentia, CA 92870-5974
RE: The tariff classification of children’s costumes from China.
Dear Mr. Beals:
In your letter dated May 12, 2011, you requested a tariff classification ruling. The samples will be returned to you.
Three samples were submitted with your request.
The Dance Class Assortment, identified as item number 80080, comprises three costumes.
Styles 80050 Pink Ballerina and 80060 Lavender Ballerina Costumes consist of a leotard, tutu/skirt, toy ballet slippers and headband. The Blue Ballerina Costume, style 80070, consists of a leotard with an attached skirt, toy ballet slippers, headband and capelet. The leotards are made of 100 percent polyester knit velvet fabric. The tutus/skirts are made of 100 percent polyester knit fabric and the headbands are constructed of a semi-rigid plastic band covered in textile with an ornament at the front. The capelet for the Blue Ballerina costume is made of 100 percent polyester knit fabric. The slippers, which resemble ballet shoes, are constructed of a 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 Pink Ballerina one-piece short, sleeveless leotard has thin elasticized straps and faux jewelry at the front. The multi layered skirt has a double elastic waist and the bottom hems are trimmed with gold ric rac.
The Lavender Ballerina one-piece short, sleeveless leotard has a 1 ¾” straps and faux jewelry at the front. The multi layer decorative tutu/skirt has a covered elastic drop waist and trimming on the hem.
The Blue Ballerina one-piece short, sleeveless leotard has an attached skirt, thin elastic straps and is constructed of fabric which resembles sequins. The small velvet capelet with very little coverage has a faux fur collar and a full front opening with a hook and loop tab closure at the neck.
The above costumes are well made with sturdy seams, necks, styling and embellishments.
The Dance Class Assortment 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 leotards, will be 6114.30.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Other: Other." The rate of duty will be 32 percent ad valorem.
The applicable subheading for skirts/tutus will be 6104.53.2020 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: skirts and divided skirts: of synthetic fibers: other: other, girls’." The duty rate will be 16 percent ad valorem.
The applicable subheading for the capelet will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The duty rate will be 11.3 percent ad valorem.
The applicable subheading for the 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 headbands will be 9615.19.6000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like: hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: other." The duty rate will be 11 percent ad valorem.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division