Ms. Darla J. Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126
RE: The tariff classification of an adult costume from China/Hong Kong/Vietnam.
Dear Ms. Perry:
In your letter dated June 12, 2006, you requested a classification ruling. The samples will be returned to you as requested.
The submitted sample, style 400188, Little Bo Peep Costume consists of a corset, skirt, petticoat, hard plastic shepherd’s staff, thigh highs and comb with hair ribbon.
The women’s nine-panel corset features padded underwire woven polyester fabric cups, removable garters and adjustable shoulder straps. The garment extends to just below the waist, has ten vertical stays varying in length from 7-1/2 inches to 10-1/2 inches and a rear vertical adjuster consisting of a ribbon laced through 18 grommets. The front center panel is reinforced on the outer surface with narrow fabric strips that are sewn in a crisscross pattern stimulating a lace tie. The eight remaining panels are two-ply constructed of a woven polyester fabric.
The short skirt is made of woven 100% polyester fabric. The garment has an elasticized waist with a lace trim at the waist and bottom.
The multi-layered petticoat is made of knit 100% polyester fabric with a tunneled elastic waistband and lace at the bottom.
The Lil Bo Peep Costume is well made with finished seams, styling and embellishments.
The Lil Bo Peep Costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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 13, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the corset will be 6212.30.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted: corsets of man-made fibers. The duty rate will be 23.5% ad valorem. The textile designation category is 649.
The applicable subheading for the skirt will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’…blazers, dresses, skirts…knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 636.
The applicable subheading for the petticoat will be 6108.11.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted: Slips and petticoats: Of man-made fibers . . . Women’s. The duty rate will be 14.9 percent ad valorem. The textile category designation is 652.
The applicable subheading for shepherd’s staff, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." The rate of duty will be Free.
The applicable subheading for comb with ribbon, the plastic comb, if valued not over $4.50 per gross, will be 9515.11.1000, HTSUS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents/gross plus 2% ad valorem.
The applicable subheading for the comb with ribbon will be 9615.11.3000, HTSUS, which provides for "Combs, hair-slides and the like: Of hard rubber or plastics: Combs: Valued over $4.50 per gross: Other." The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the thigh stockings. Your request for a classification ruling should include a sample and the decitex. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 http://www.usitc.gov/tata/hts/.
Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.
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 Kenneth Reidlinger at 646-733-3053.
Robert B. Swierupski