CLA-2-62:OT:RR:NC:N3:348
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of costumes from China
Dear Ms. Guzman:
In your letter November 8, 2016, you requested a tariff classification ruling. Your samples will be returned under separate cover.
Style 10123, Alice Asian Look Prestige, is a child’s costume consisting of a tunic, trousers and a collar. The long-sleeved tunic-style garment that extend to approximately the knees is constructed 100% polyester woven fabric. The upper body garment features sturdy stitching, a well-made neckline with a snap closure at the back of the neck. The trousers are constructed of 100% polyester woven fabric and feature sturdy stitching, an elasticized waistband and hemmed bottoms. The collar is constructed from 100% polyester woven fabric on the outer and inner surfaces with a middle layer of plastic foam in between.
Style 11084, Beast Ultra Prestige, is a men’s costume consisting of a face mask, upper body garment with attached vest, dickie, pants and a pair of gloves. The upper body garment with attached vest, is constructed from 100% polyester woven flocked fabric. It features sturdy stitching, a well-made neckline with a two button closure at the front. The trousers are constructed of 100% polyester knit fabric and feature sturdy stitching, a tunneled elastic waistband and hemmed bottoms. The dickie is constructed from 100% polyester woven fabric and features a hook and loop closure at the back neckline The gloves are knit, composed of synthetic fibers and designed to resemble fur hands/claws. The face mask is composed of plastic.
The 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 applicable subheading for Style 10123-tunic will be 6211.33.9061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers, Other, Other. The rate of duty will be 16% ad valorem.
The applicable subheading for Style 10123-trousers will be 6204.63.9030, 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): 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 28.6% ad valorem.
The applicable subheading for Style 11084-upper garment with attached vest will be 5603, 5903, 5906 or 5907: Other: Of Man-made fibers: Other: Other. The rate of duty will be 7.1% ad valorem.
The applicable subheading for Style 11084-pants will be 6103.42.1020, HTSUS, which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts: of synthetic fibers: trousers, breeches and shorts: other: trousers and breeches: men’s. The rate of duty is 28.2% ad valorem.
The applicable subheading for Styles 11084–Dickie and 10123-collar will be 6217.10.9530, HTSUS, which provides for Other made up clothing accessories;...: Other: Of man-made fibers. The duty rate will be 14.6% ad valorem.
The applicable subheading for the Style 11084-Beast Ultra Prestige gloves/claws will be 6116.93.8800, HTSUS, which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes”. The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for Style 11084-Beast Ultra Prestige-mask will be 9505.90.6000, 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.
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 https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
Regarding Styles 10191 and 98414, we are returning your samples, exhibits, etc. This office is precluded from ruling on an issue which is the subject of a current or completed Customs and Border Protection transaction.
In light of the prohibition set out in 19 C.F.R. part 177, and as the instant classifications are closely related to an issue presently pending in Headquarters, we are unable to issue a tariff classification ruling to you with respect to styles 10191 and 98414. Accordingly, we are administratively closing our file.
When the issue before Headquarters has been completed, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 201 Varick Street, Suite 501, New York, New York 10014.
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 Rosemarie Hayward via e-mail at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division