CLA-2-62 OT:RR:NC:N3:353
Ms. Cherry Poulicakos
The TJX Companies, Inc.
770 Cochituate Road
Framingham, MA 01701
RE: The tariff classification of a costume from China.
Dear Ms. Poulicakos:
In your letter dated March 6, 2015, you requested a tariff classification ruling.
Style CC01336ZX, which you refer to as a boy's pirate costume, consists of a shirt, pants, hat, eye patch and boot covers.
Style CC01336ZX consists of two or more garments. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as a set. 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 upper body garment simulates a long sleeve woven shirt and knitted vest constructed from both knit and woven fabrics. The woven components consist of the front panel, long sleeves, cuffs, a pointed collar and a very small portion on the bottom in the back of the garment which simulates the shirt tail hanging below the vest. The front panel features a 6-hole eyelet, lace up, partial opening. The woven components are made from 68 percent cotton and 32 percent polyester fabric. The knitted components constructed from 100 percent polyester simulate a vest and make up the rear panel and overlay the woven fabric on the sides of the front panel and the top of the sleeves. The shirt also has an attached 100 percent polyester woven belt with an attached red knit sash. You are requesting a classification ruling for the costume, as presented, with the attached belt, as well as a second scenario with an unattached belt.
Garments made up of different fabrics are considered composite goods, with the classification determined by the fabric that provides the essential character. In this case, because each fabric is considered equally essential, classification must be based upon GRI 3(c), which requires classification under the heading that occurs last in numerical order among those which equally merit consideration. Therefore, the garment is classifiable in chapter 62, HTSUS.
The long, pull-on pants are constructed from a 100 percent polyester knit fabric and feature an elasticized waistband and leg openings.
The tricorn-style hat is constructed of a knitted polyester fabric. You have suggested classification under tariff subheading 6505.00.8090, HTSUS, however, that tariff number is for headgear constructed of woven fabric.
The insubstantial textile eye patch is colored black and secured to the head via an attached elastic strap.
You suggest a scenario where the belt is imported with the costume but unattached, and request a classification for the belt. The belt is 100 percent polyester woven, with an attached red knit sash.
You state that the garments are for boys and suggest a classification of 6205.20.2076 (shirt) and 6103.43.1540 (pants); however, in accordance with Chapter 61, Note 9 and Chapter 62, Note 8, the garments are considered to be unisex and, therefore, will be classified under the headings covering girl's garments.
The applicable subheading for the shirt/vest, with or without the attached belt, will be 6206.30.3061, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Women's or girls' blouses, shirts and shirt-blouses: Of cotton: Other: Other: Other: Other: Other.” The rate of duty will be 15.4 percent ad valorem.
The applicable subheading for the pants will be 6104.63.2028, 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), knitted or crocheted: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Trousers and breeches: Girls': Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the hat will be 6505.00.6090, 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...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the eye patch 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 belt (if unattached) will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories; parts of garments…Accessories: Other: Other: Of man-made fibers.” The rate of duty will be 14.6% 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.
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/.
We are unable to issue a ruling on the pirate costume boot covers because it involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”
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 such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by the court case, Rubie’s Costume Company v. U.S., Ct. No. 13-00407, currently pending in the Court of International Trade. If you wish, you may resubmit your request for a prospective ruling for the costume boot covers after the appropriate court case has been resolved.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division