CLA-2-62 OT:RR:NC:N3:353
9505.90.6000
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a costume from China, Taiwan and India.
Dear Ms. Tsiavos:
In your letter dated November 2, 2011, you requested a tariff classification ruling. The sample will be returned to you.
You submitted a sample, identified as style 121624Q, the Adult Treasure Chest Costume which consists of a jacket, dress, jabot and boot top cuffs. The costume will also be packaged on a hanger with a color insert that will be identified as item number 121624QH. The suit-type jacket is constructed of 100% polyester woven fabric. The garment extends from the shoulders to the top of the hips and features a double-layered collar, lapels and cuffs, darts, a peplum and a lace-up closure. Ruffled lace-like fabric is sewn around the cuffs and along the collar of the garment. The suit-type jacket also has a well-made neck, sturdy interior seams, finished edges and sewn-on narrow woven fabric around the edges of the peplum, lapels and part of the collar. The multi-layered dress, which is constructed primarily of knitted polyester fabric, features adjustable shoulder straps, finished edges, sturdy interior seams, ruffled lace-like fabric sewn at the neckline and ruffled flounces at the hem. The jabot, which is constructed of 95% polyester and 5% polyamide, has several knitted lace-like fabric ruffles sewn on a woven fabric choker that fastens around the neck with a hook and loop closure. The boot top cuffs, which are made out of 100% polyester woven fabric, feature ribbon ties and measure approximately 4 inches in width.
The same costume will also be imported in a child-sized version, styles 121622Q and 121622QH; a teen version, styles 121623Q and 121623QH; and a plus-sized version, styles 121625Q and 121625QH. The styles labeled with an “H” are packaged on hangers with color inserts.
The Treasure Chest Costume consist(s) 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 Adult, Teen and Plus-Sized Treasure Chest jacket will be 6204.33.5010, 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 (other than swimwear): suit-type jackets and blazers: Of synthetic fibers: Other: Women’s." The rate of duty will be 27.3 percent ad valorem. The applicable subheading for the Child-Sized Treasure Chest jacket will be 6204.33.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suit-type jackets and blazers, Of synthetic fibers, Other, Girls'." The rate of duty will be 27.3 percent ad valorem.
The applicable subheading for the Adult, Teen and Plus-Sized Treasure Chest dress will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Child-Sized Treasure Chest dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the jabot will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the boot top cuffs will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical jokes articles: parts and accessories thereof: Other: Other." The rate of duty will be Free.
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 the 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