CLA:2-61:OT:RR:NC:TA:353
6104.53.2020, 9505.90.6000, 9615.19.6000
Ms. Leah D. Cantero
William-Sonoma, Inc. 151 Union St., 7th Floor
San Francisco, CA 94111
RE: The tariff classification of costumes from China.
Dear Ms. Cantero:
In your letter dated April 15, 2009, on behalf of Pottery Barn Kids, you requested a tariff classification ruling. The samples will be returned to you.
Style SKU 9985409 Gorilla Costume consists of a pullover, pants and hood made of knit 100 percent polyester fleece fabric. The pullover has long sleeves, a jewel neckline and a button closure at the back, and the long pants have a tunneled elastic waist. The hood that extends slightly past the neck has eyes, nose and ears resembling a gorilla. The costume will be imported in sizes 2T-3T, 4-6 and 7-8.
You request classification in subheading 6110.30.3057 for the sizes 2T-3T, 4-6, and 7-8 pullover; however the garment is cut and sewn and it is not knit to shape. The classification for sizes 2T-3T, 4-6 and 7-8 will be 6110.30.3059.
Style SKU 9985680 Octopus Costume Set consists of an upper body garment and a hood made of knit 100 percent velour polyester fabric. The upper body garment reaches to approximately the waist and has tentacles, a jewel neckline and a one button closure at the back. The hood resembles the head of an octopus. The costume will be imported in sizes 2T-3T, 4-6 and 7-8.
Style SKU 19208 Lady Bug Tutu Costume consists of a long sleeve pullover, tutu/skirt, wings and rigid headband. The pullover is made of knit 100 percent polyester fabric and the tutu/skirt is made of 100 percent nylon mesh fabric. The wings are made of 100 percent polyester felt fabric with dot appliqués. The multi-layered tutu/skirt has an elastic tunneled waistband and appliqués that represents a ladybug. The headband has antennae and felt flowers across the top.
All of the above costumes are well made with styling, finished neck sturdy seams and embellishments.
Styles SKU 9985409 Gorilla Costume and SKU 19208 Lady Bug Tutu Costume consist 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.
General Rule of Interpretation (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 upper body garment of Style SKU 9985680, Octopus Costume imparts the essential character of the set.
The applicable subheading for the Style SKU 9985409 Gorilla and Style 19208 Lady Bug Tutu Costume pullover top, sizes 2T-3T and 4-6, and 7-8 will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women’s or girls’: Other.” The duty rate will be 32 percent ad valorem.
The applicable subheading for the Style SKU 9985409 Gorilla Costume pants, sizes 2T-3T, 4-6 and 7-8 will be 6104.63.2028, 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, knitted or crocheted: Trousers, bib and brace overalls: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other.” The duty rate will be 28.2 percent ad valorem.
The applicable subheading for the Style SKU 9985409 Gorilla Costume hat, 2T-3T, 4-6 and 7-8 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for Style SKU 9985680, Octopus Costume Set, sizes 2T-3T, 4-6 and 7-8 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 rate of duty will be 14.9 percent ad valorem.
The applicable subheading for the Style SKU 19208 Lady Bug Tutu Costume skirt, sizes 2T-3T, 4-6 and 7-8 will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’.” The duty rate will be 16 percent ad valorem.
The applicable subheading for the Style SKU 19208 Lady Bug Tutu Costume wings, sizes 2T-3T, 4-6 and 7-8 will be 9505.90.6000, (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.
The applicable subheading for Style SKU 19208 Lady Bug Tutu Costume headband, sizes 2T-3T, 4-6 and 7-8 will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Combs, hair-slides and the like; hair pins, curling pins, curling grips, Hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Other: Other”. The rate of duty will be 11 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/.
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