7117.90.7500, 9615.11.4000, 4911.91.2040
Ms. Maureen Ford
Toys “R” Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030
RE: The tariff classification of a child’s costume from China.
Dear Ms. Ford:
In your letter dated April 23, 2007, you requested a classification ruling. The samples will be returned to you.
The submitted sample, Item 63013, High School Musical Gabriella Costume consists of dress, jacket and lab coat made of knit 100% polyester fabric, toy headset and microphone, toy eyeglasses, toy slippers, tattoos, heart shaped plastic earrings and necklace, plastic hairclips, sequin headband and printed pictures. The goods are packaged in a cardboard box that is considered normal packaging.
The dress has a sewn in waist, piping and a ruffle at the neck and thin straps made of piping. The velour bolero-style jacket has long sleeves, a rolled hem around the front and hem at the bottom and sleeves. The knee length lab coat has a collar, long sleeves, hem at the bottom and a full front opening with no closure.
The dress, jacket and lab coat are well made with finished neckline, hems and styling.
The High School Musical Gabriella Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for dress 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% ad valorem. The textile category designation is 636.
The applicable subheading for the bolero-style jacket will be 6104.33.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s suit-type jackets, knitted: of synthetic fibers: other. The duty rate will be 28.2% ad valorem. The textile category designation is 635.
The applicable subheading for the lab coat will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 14.9% ad valorem. The textile category designation is 659.
The applicable subheading for the toy plastic headset and microphone, toy plastic glasses, and toy slippers will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars…other toys…parts and accessories thereof… Other.” The rate of duty will be Free.
The applicable subheading for the tattoos, plastic earrings and necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics." The rate of duty will be Free.
The applicable subheading for the plastic hairclips, and sequin headband will be 9615.11.4000, HTSUS, which provides for “Combs, hair-slides and the like: Of hard rubber or plastics: Other.” The rate of duty will be 5.3% ad valorem.
The applicable subheading for the printed pictures will be 4911.91.2040, HTSUS, which provides for “Printed pictures, designs and photographs, lithographs on paper or paperboard, not over 0.51 mm in thickness.” The rate of duty will be Free.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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