CLA-2-61 OT:RR:NC:N3:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a textile costume from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated March 23, 2012, you requested a tariff classification ruling. The sample will be returned to you.
You submitted a sample, identified as an Adult SNL Killer Bee Costume, item number 100194, which consists of a one-piece garment, which you refer to as a jumpsuit, flimsy pants and a headband. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The essential character is imparted by the long-sleeved garment, which is constructed of 100% polyester knit fabric bonded to plastic foam. The garment features horizontal strips of yellow fabric alternating with strips of black fabric, in order to give the appearance of a bee. The garment also has interior padding, a turned neck, sturdy seams and finished edges.
The applicable subheading for the Adult SNL Killer Bee Costume Set will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, other: Other: Women’s or girls’." The rate of duty will be 7.1 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,
Thomas J. Russo
Director
National Commodity Specialist Division