CLA-2-61 OT:RR:NC:N3:353
9503.00.0090; 9505.90.6000; 8518.21.0000; 6217.10.9530; 8544.42.2000;
6204.42.3030; 6214.90.0010; 6505.00.2060
Ms. Ursula Gabriel
Lovin’ Enterprises, Inc.
dba Dreamgirl International
5548 Lindbergh Lane
Bell, CA 90201
RE: The tariff classification of costumes from China.
Dear Ms. Gabriel:
In your letter dated January 23, 2012, you requested a tariff classification ruling.
The ICU Nurse Costume, style number 8101, consists of a short dress, headband, which you refer to as a hat, corset-like item, small video camera, USB adapter, name “badge” and plastic toy stethoscope. The short-sleeved dress is constructed of knit polyester fabric, while the large, double-layer collar and cuffs are coated on the outer surface with PVC plastic material that completely obscures the fabric. Two vertical strips of red PVC coated fabric also embellish the front of the garment. It also features a well-made neck, sturdy seams and finished edges. The corset-like item does not provide support and resembles a wide belt worn around the midriff. The item is composed of a knit, man-made fiber fabric coated with PVC plastic material that completely obscures the underlying fabric. It has a zipper closure, capped edges and sturdy seams. The semi-rigid plastic headband is covered entirely with knitted fabric. A piece of PVC coated fabric, meant to resemble a nurse’s cap, attaches to the headband with a hook and loop strip. This item has foam backing, capped edges and is decorated with a cross and a grommetted hole. The back of the article has a small pocket in which the wearer may choose to insert the camera for recording images through the hole. The small video camera records up to 120 minutes of video footage and takes still photographs. The paper “badge” is printed with the words ICU NURSE on a red and black colored background and measures approximately 3-1/2 inches x 2-1/8 inches. It is contained in a clear, flat plastic badge holder with a pin attached to the back.
The SuperStar Costume, style number 8240, consists of a short dress, wig, plastic toy headset with a non-functional microphone, belt, mini speaker and a USB cable. The multi-paneled dress is constructed of 100% polyester knit fabric. Both the bodice and skirt contain purple leopard print inset panels. The dress has underwire cups, thin adjustable straps, and an exaggerated hip area. Both the skirt and the modified cap sleeves are double-layered. The dress also features a well-made neck, sturdy seams, finished edges and a zipper closure. The blonde wig has a purple streak and is attached to a mesh filament cap with an elastic border that stretches to accommodate head size. This flimsy wig is not intended for repetitive use and does not possess the fine quality workmanship of wigs used for cosmetic purposes. The multi-layered belt is constructed of 100% polyester fabric. The top layer is comprised of knitted fabric, while the bottom layer is comprised of a non-woven fabric. It is the non-woven fabric that girds the waist and imparts the essential character. The belt has a hidden pocket and a sturdy hook and loop patch closure. The mini speaker can be connected to any music source, such as an MP3 player, to play music.
The Detective Imma Watchinya Costume, style number 8344, consists of a short dress, capelet, which you refer to as a cape, hat, small video camera and a USB cable. The dress, capelet and hat are all constructed of 70% cotton and 30% polyester woven fabric. The multi-paneled dress has a pleated skirt, detachable shoulder straps and faux buttons. It also features a well-made neck, sturdy seams, finished edges and a zipper closure. The capelet has a double-layer collar, sturdy seams, turned edges and a string tie closure. It covers the shoulders of the wearer but does not cover the elbows or reach the waist. The deerstalker-style hat has dual brims, a sewn-on bow at the top of the crown and a hole with a grommet. The underside of the crown has a hook and loop tab where a small pocket can be attached. The wearer may choose to insert the camera in this pocket for recording images through the hole in the hat. The small video camera records up to 120 minutes of video footage and takes still photographs.
While all the components of these costumes are packaged and sold together, the items are not considered sets for tariff purposes as they do not meet the requirements of a GRI 3(b) set. The electronics and the costumes contribute to a distinctly different activity and they are not put up together to meet one particular need. Therefore, each article will be classified separately.
The samples will be returned to you as requested.
The applicable subheading for the ICU Nurse and SuperStar dresses 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 ICU Nurse corset-like item 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 ICU Nurse headband will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or gemstones." The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the ICU Nurse name "badge", if printed by any other (non-lithographic) method, will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other printed matter, including printed pictures and photographs: Other: Other: Other: Other." The rate of duty will be Free.
The applicable subheading for the ICU Nurse USB adapter will be 8536.69.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V: Lamp-holders, plugs and sockets: Other: Other." The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the ICU Nurse plastic toy stethoscope and the SuperStar plastic toy headset with non-functional microphone will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other." The rate of duty will be Free.
The applicable subheading for the SuperStar wig 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 joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free.
The applicable subheading for the SuperStar speaker will be 8518.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Loudspeakers, whether or not mounted in their enclosures: single loudspeakers, mounted in their enclosures." The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the SuperStar belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the SuperStar and Detective Imma Watchinya USB cables will be 8544.42.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Insulated wire, cable …: Other electric conductors, for a voltage not exceeding 1,000V: Fitted with connectors: Other: Of a kind used for telecommunications." The rate of duty will be Free.
The applicable subheading for the Detective Imma Watchinya dress will be 6204.42.3030, 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): Dresses: Of cotton: Other: Other: Other: With two or more colors in the warp and/or the filling: Women’s." The rate of duty will be 8.4 percent ad valorem.
The applicable subheading for the Detective Imma Watchinya capelet will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, Of cotton." The rate of duty will be 11.3 percent ad valorem.
The applicable subheading for the Detective Imma Watchinya hat will be 6505.00.2060, 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton: Other." The rate of duty will be 7.5 percent ad valorem.
The classification of the video cameras that accompany the ICU Nurse and Detective Imma Watchinya Costumes involves an issue concerning the scope of digital cameras under heading 8525, HTSUS.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As the cameras in the ICU Nurse and Detective Imma Watchinya Costumes are closely related to an issue that is before the courts, CBP is unable to issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. Sony Electronics, Inc. v. United States, Court Numbers 08-00264, 08-00265, et. al, noted.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
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,
Thomas J. Russo
Director
National Commodity Specialist Division