CLA-2-61:OT:RR:NC:N3:358
Mr. TC Li
Fun World
Division of Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of costumes from China, Vietnam, Taiwan and India
Dear Mr. Li:
In your letter dated February 16, 2021, you requested a tariff classification ruling. Samples will be returned on a separate cover.
Item number 115452, identified as “Twisted Circus,” is a girl’s costume set consisting of a dress, fingerless gloves, a hat headband and footless tights. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you state that all panels of the dress are constructed of 100 percent polyester knit fabric. The dress features short layered sleeves, multi-layered skirt that extends down to the knees and a back opening that closes with small hook and loop tabs. The fingerless gloves and the footless tights are constructed of 100 percent polyester knit fabric, and the headband of 100 percent polypropylene plastic with a small hat of polyurethane foam wrapped with 100 percent polyester knit fabric. You indicate that the costume will also be imported in women’s sizes under item number 115454.
Item number 119492, identified as “Sinister Clown,” is a girl’s costume set consisting of a dress, a collar, fingerless gloves, a hat headband and footless tights. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you state that all panels of the dress are constructed of 100 percent polyester knit fabric. The dress features short sleeves and several layers of mesh fabric that form the skirt below the waist extending down to the knees. The fingerless gloves and the collar are constructed of 100 percent polyester knit fabric; the collar features a small hook and loop tab. The footless tights are of 100 percent nylon knit fabric and the hat headband is of 100 percent polypropylene plastic with a small hat constructed of 100 percent knit fabric with polyurethane foam filling. You indicate that the costume will also be imported in women’s sizes under item number 119494.
Item number 115472, identified as “Scarecrow,” is a girl’s costume set consisting of a dress, a belt, a hat and knee highs. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the skirt imparts the essential character to the set. All components of the skirt are well-made with sturdy seams and styling features. In your request you indicate that the upper and lower parts of the dress are constructed of 100 percent polyester knit fabric. The dress features a round neck with straw and trim embellishments, short ruffled sleeves and straw embellishments all around the bottom of the skirt. The cone-shaped hat is constructed of 100 percent felt featuring a polyester rope with a sunflower motif on the front. The belt is of polyester rope and the knee highs are of 97 percent polyester and 3 percent spandex. You indicate that the costume will also be imported in women’s sizes under item number 115474.
Item number 110962, identified as “Miss Kitty,” is a girl’s costume set consisting of a dress, a hood, fingerless mitts and boot covers. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you indicate that the dress is constructed of 100 percent polyester knit fabric. The dress features short sleeves, a double-layered mesh skirt that extends down to the knees, a sewn-on tail on the back of the dress embellished with black faux fur trim and a small hook and loop tab on the rear of the neck. The hood is constructed of 100 percent polyester knit fabric and it features the face of a cat with black faux fur trim all around. The fingerless mitts and the boot covers are of 100 percent polyester knit fabric. You indicate that the costume will also be imported in toddler’s sizes under item number 110961
Item number 112352, identified as “Dalmatian Diva,” is a girl’s costume set consisting of a dress, gloves, a bow hair accessory and a wig. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the dress imparts the essential character to the set. All components of the dress are well-made with sturdy seams and styling features. In your request you indicate that the dress is constructed of 100 percent polyester knit fabric. The sleeveless dress features a round neck with double-layered collar that closes on the rear with a small hook and loop tab and a multi-layered mesh skirt that extends down to the knees. The bow hair accessory is constructed of 100 polyester woven fabric with a clip of 100 percent polypropylene plastic. The gloves are of 98 percent polyester and 2 percent spandex knit fabric. The double-colored wig has a mesh filament cap with narrow exposed elastic border that stretches to accommodate head size. When worn, the wig covers the entire head and ears. This flimsy wig is not intended for repetitive use and does not possess the fine quality workmanship of wigs used for cosmetic / theatrical purposes.
The applicable subheading for the teen dress on item numbers 115452, 119492, 115472, 110962 and 112352 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (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: Dresses: Of synthetic fibers: Other: Girls’.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the adult dress on item numbers 115454, 119494, 115474, will be 6104.43.2010, 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: Dresses: Of synthetic fibers: Other: Women’s.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the dress on item number 110961 in toddler sizes will be 6111.30.5020, HTSUS, which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Sets.” 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 6104.43.2020, 6104.43.2010, and 6111.30.5020 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6104.43.2020, 6104.43.2010, and 6111.30.5020, 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division