CLA-2-61 OT:RR:NC:N3:353
Mr. Jung Choi
Windsor Toys, Inc.
Division of Chosun International, Inc.
P.O. Box 5156
Old Bridge, NJ 08857
RE: The tariff classification of infant costumes from Korea, Indonesia, China and Thailand.
Dear Mr. Choi:
In your letter dated November 29, 2011, you requested a tariff classification ruling for three items. The samples will be returned to you.
The submitted sample, identified as style F66347A, Unicorn Cape Costume, is an infant’s cape constructed of knitted polyester fabric. The garment has an attached hood that resembles a unicorn. The lined hood features sewn-on ears and a stuffed, spiral horn. Ruffled fabric trim sewn into the back seam of the hood gives the impression of the unicorn’s mane. It also has a well-made neck, sturdy seams, finished edges, a hook and loop tab closure and sewn-on wings. This style will be imported in sizes 12-18 months and 18-24 months.
The submitted sample, identified as style F71801, is an infant’s footed jumpsuit-style garment constructed primarily of knitted polyester fabric. Although you refer to this as a “Cow Costume”, the character does not represent a typical cow. The long-sleeved garment has multiple panels, raglan sleeves, a sewn-on tail and striped, stuffed horns. The attached hood is lined and resembles a monster or dragon with stuffed eyeballs and sewn-on fangs constructed of white felt. The separately applied fabric soles, which resemble paw prints, have gripper dots and three stuffed claws are sewn into the seam of each foot. It also features a well-made neck, sturdy seams, finished edges and a full front zippered closure. This style will be imported in sizes 12-18 months and 18-24 months.
The submitted sample, identified as style F65772C, Pig Costume, is an infant’s jumpsuit-style garment constructed primarily of knitted polyester fabric. The long-sleeved garment has multiple panels, raglan sleeves, a sewn-on tail and ears and an attached hood that is lined and resembles a pig. Shoe covers, which resemble pig hooves, are attached at the ankles and have an elastic band at the bottom. It also features a well-made neck, sturdy seams, finished edges and a full front zippered closure. This style will be imported in sizes 12-18 months and 18-24 months.
The applicable subheading for styles F66347A, F71801 and F65772C will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other." The duty rate will be 16 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 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