CLA-2-62:OT:RR:NC:3:353
Ms. Tracy Beck
Creative Designs International, Ltd.
A subsidiary of Jakks Pacific, Inc.
2540 Metropolitan Drive
Trevose, Pennsylvania 19053-6738
RE: The tariff classification of children’s costumes from China.
Dear Ms. Beck:
In your letter dated May 8, 2008, received in this office on July 11, 2008, you requested a classification ruling.
The submitted samples are Styles 62462 Disney Princess Deluxe Cinderella Dress and 62699 Disney Princess Sleeping Beauty Lite Up Dress.
The Style 62462 Disney Princess Deluxe Cinderella Dress is constructed of an upper portion that is a mixture of woven 54% nylon/46% polyester panels, woven 100% polyester panels, and knit 100% polyester panels; the lower portion is a mixture of knit 100% nylon and woven 100% polyester panels. The dress features off the shoulder multi-layer puff sleeves, multiple upper portion panels with a gathered, multi-layer front panel, multi-layer gathered peplum, multi-layered skirt, reinforced neck, sturdy waist, flimsy interior seams, thin elastics at the arms, rear waist and peplum, hook and loop tab closure, loose overlock stitching at the arms, closure edge, peplums, and one skirt, and eight sewn-on embellishments. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
Neither the knit fabric panels, nor the woven fabric panels impart the essential character of the dress. Following General Rule of Interpretation (GRI) 3(c), the dress will be classified in the heading which occurs last in numerical order in the HTS.
The Style 62699 Disney Princess Sleeping Beauty Lite Up Dress is constructed of an upper portion that is a mixture of knit 100% polyester panels and woven 100% nylon panels; the lower portion is primarily knit 100% nylon fabric panels. The dress features off the shoulder long sleeves, multiple paneled and multiple layered upper portion, multi-layered skirt, light-up skirt, flimsy neck and seams, sturdy waist, hook and loop closure, loose overlock stitching at the closure, collar and one skirt, and three sewn-on embellishments. The overall amount of finishing is such that the article is neither flimsy in nature or construction, nor lacking in durability.
The knit fabric panels impart the essential character of the dress.
The applicable subheading for the Style 62462 Disney Princess Deluxe Cinderella Dress will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…dresses, skirts, divided skirts, trousers…and shorts (other than swimwear): dresses: of synthetic fibers: other: other, other: girls’. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Style 62699 Disney Princess Sleeping Beauty Lite Up Dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensembles…dresses, skirts, divided skirts, trousers…and shorts, knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 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 http://www.usitc.gov/tata/hts/.
Styles 62462 and 62699 fall within textile category 636. 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division