CLA-2-61: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 6, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
The costume is packaged for retail sale in a garment bag with hanger and insert.
Item CF1139, “Enchanted Forest Huntress,” is an adult costume. The costume consists of a pullover-style garment, faux corset, cape, chest strap belt and pants. The pullover-style garment is composed of 100% cotton woven fabric. It features an elasticized boat neckline, a hemmed bottom, and off-the-shoulder ¾ length sleeves, leaving the shoulders bare. The front panel of the faux corset is composed of 100% polyester woven fabric and the back panel is composed of 100% polyester knit fabric on the back. It features a criss-cross tie front. The cape is composed of 100% polyester knit fabric. The cape features a hood and faux fur inserts at the shoulders. The chest strap belt is composed of 95% polyester, 5% spandex knit fabric and features a plastic buckle. The pull-on pants are composed of 95% polyester, 5% spandex knit fabric. All components of the costume are well-made with sturdy seams and styling features. The costume is packaged for retail sale in a garment bag with hanger and insert.
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 top will be 6211.42.1056, HTSUS, which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton: Other: Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206: Other.” The rate of duty will be 8.1 percent ad valorem.
As noted above, the faux corest is made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. In this case, the woven fabric of the front panels provides the essential character.
The applicable subheading for the faux corset will be 6211.43.1091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits and swimwear; other garments: Other garments women’s or girls’: Of man-made fibers, Other." The duty rate will be 16 percent ad valorem.
The applicable subheading for the cape will be 6114.30.3070, HTSUS, which provides for Other garments, knitted or crocheted: of man-made fiber, other, other, women's or girls’. The duty rate will be 14.9% ad valorem
The applicable subheading for the chest strap belt will be 6117.80.9540, HTSUS, which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The general duty rate will be 14.6 percent ad valorem.
The applicable subheading for the trousers will be 6104.63.2006, 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: women’s: containing 5 percent or more by weight of elastomeric yarn or rubber thread.” The rate of duty will be 28.2 percent 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