CLA-2-61 OT:RR:NC:N3:353
Ms. Maya Kessler
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a child’s costume from China.
Dear Ms. Kessler:
In your letter dated May 5, 2015, you requested a tariff classification ruling.
You have submitted a sample of a boy’s Gladiator Costume, identified as style number 15522 (size 5/6), which consists of a top, pants, a hat, a plastic toy shield and a plastic toy sword. The top is comprised of different fabrics. The back panel, the right sleeve, the under panel of the left sleeve and the front panel extending slightly above the waist to the hip is constructed of 100% polyester knit fabric. The front panel from the shoulder to slightly above the waist and the upper left sleeve are constructed of 100% polyester knit fabric with a visible plastic coating on the outer surface. The top is constructed primarily from the uncoated polyester knit fabric, which imparts the essential character to the garment. The top features multiple panels, a full back opening, shoulder flanges with fabric spikes, a sewn-on belt with a large buckle, a sewn-on bandolier with a place to hold the sword, sewn-on fabric on the bottom of the belt to simulate a gladiator “skirt” and tightly stitched interior seams. The pants feature a tunneled elasticized waist, panels sewn in at the knee, and hemmed ankle edges. The gladiator helmet-like hat is constructed of polyester knit fabric with a felt backing. The costume will also be imported in children’s size 3/4 under style number 15520.
The Gladiator 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 sample will be returned to you as requested.
The applicable subheading for the Gladiator Costume top will be 6114.30.1010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Tops, men’s or boys’.” The rate of duty will be 28.2% ad valorem.
The applicable subheading for the Gladiator Costume pants will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Men’s or boys’ suits ensembles, suit-type jackets, blazers, trousers, bib and brace overalls, breeches and short (other than swim wear): Of synthetic fibers: Other: Other: Other: Other, trousers and breeches: Boys’: Other.” The rate of duty will be 27.9% ad valorem.
The applicable subheading for the Gladiator Costume 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% ad valorem.
The applicable subheading for the Gladiator Costume toy sword and toy shield will be 9503.00.0073, 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: ‘Children’s products’ as defined in 15 U.S.C. 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty rate will be Free.
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/.
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.
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