CLA-2-62:OT:RR:NC:N3:348
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of a costume from China, Taiwan, India and Vietnam
Dear Ms. Tsiavos:
In your letter dated February 8, 2017, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Item 122284, “Freak Show Ringmistress,” is a costume. The costume consists of an upper body garment, dress, headband and leg warmer. Item 122284H is the same costume only it is packaged on a hanger with a photo insert. The upper body garment is composed of 100% polyester woven fabric. It features a three button closure, ruffles and two tails. The dress is constructed from two different fabrics. The top of the dress is composed of 100% polyester knit fabric and the lower portion is composed of 100% polyester woven fabric. The dress features a v-neck, adjustable shoulder straps, and a ruffled bottom. The essential character of the dress is imparted by the woven portion of the garment, which provides the greatest visual impact. The headband is made of semi-rigid plastic band, onto which a stuffed top hat made of 100% polyester woven fabric is affixed to the top. The leg warmer is made of 100% polyester knit fabric, is tubular in shape and has an elastic strap. All components of the costume are well-made with sturdy seams and styling features. The same costume will also be imported as Items 122282 and 122282H in child size, Items 122283 and 122283H in teen size and and Items 122285 and 122285H in adult plus size.
The costume consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (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 applicable subheading for the upper body garment of all items will be 6211.43.1091, 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 the dress-Items 122284, 122284H, 122285 and 122285H (adult and adult plus sizes) will be 6204.43.4030, 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 synthetic fibers: Other: Other: Other: Women’s.” The rate of duty will be 16% ad valorem.
The applicable subheading for the dress-Items 122282, 122282H, 122283 and 122283H (child and teen sizes) will be 6204.43.4040, HTSUS, which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . .Dresses: Of synthetic fibers: Other: Other, Other: Girls’.” The rate of duty will be 16% ad valorem.
The applicable subheading for the leg warmers of all items will be 6406.90.1510, HTSUS, which provides for “gaiters, leggings and similar articles, and parts thereof: other: of other materials: of textile materials: of man-made fibers: leg-warmers: other.” The rate of duty will be 14.9% ad valorem.
The headband is composed of different components (i.e., plastic, fabric) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
By observation of the physical appearance of the headband, one finds that top hat provides for the bulk of the headband and is the central focal point of the headband. In the opinion of this office, the essential character of the headband is imparted by the 100% polyester woven fabric covering the top hat.
The applicable subheading for the headband for all items will be 9615.19.6000, HTSUS, which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other.” The rate of duty will be 11% ad valorem.
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).
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 email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division