CLA-2-62:OT:RR:NC:N3:356
Mr. TC Li
Fun World Division of Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514
RE: The tariff classification of a men’s costume from China, Taiwan, India, or Vietnam
Dear Mr. Li:
In your letter dated February 9, 2021, you requested a tariff classification ruling. As requested, your sample will be returned.
Style 136074 “Bank Robber” is a men’s costume comprised of a jumpsuit and a mask that will be packaged together as a set for retail sale. The jumpsuit is constructed from 100% polyester woven fabric. The garment extends from the shoulders to the ankles and features a self-fabric hood with overlock stitching on the edge, a front opening with a zippered closure that extends from the neckline to below the waist, a diagonal zipper on the right chest, and long sleeves and legs that are finished with overlock stitching. The full face mask is made of PVC and has has eye cut-outs and elastic attached at the sides, which slips over the head for securing the mask over the wearer’s face.
Pursuant to General Rule of Interpretation (GRI) 3(b), Harmonized Tariff Schedule of the United States (HTSUS), goods put up in sets for retail sale are to be classified as if they consisted of the material or component that gives them their essential character. The essential character of Style 136074 is imparted by the jumpsuit.
Accordingly, the applicable subheading for Style 136074 will be 6211.33.9010, HTSUS, which provides for: Track suits, ski suits and swimwear; other garments: Other garments, men’s or boys’: Of man-made fibers: Other: Coveralls, jumpsuits and similar apparel: Other: Men’s. The rate of duty will be 16 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6211.33.9010, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. For goods the country of origin of which is China, at the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6211.33.9010, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Maryalice Nowak at maryalice.nowak.cbp.dhs.gov.
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division