CLA-2-62:OT:RR:NC:TA:353
9503.00.0080
Ms. Kim Benedetto
Seasons USA, Inc. 3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of an infant and toddler’s costume from China.
Dear Ms. Benedetto:
In your letter dated December 16, 2009, received by this office on December 31, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Style CS09-0068 Goldie Locks Costume consists of a dress, collar, headband, bow and plush toy. The dress and collar are made of 100 percent woven cotton fabric. The bow and headband are made of woven man-made fiber fabric. The dress has short puff sleeves, a jewel neckline, multi layer skirt and a hook and loop closure at the back. The round collar trimmed with eyelet can be attached with hook and loop tape. The headband is constructed of semi-rigid plastic and is covered on the surface with textile fabric and eyelet trim. The bow has hook and loop tape on the back and adheres to the front of the dress. The small plush toy resembles a teddy bear.
The costume is well made with styling, and finished seams and hem.
Style CS09-0068 Goldie Locks Costume, dress, collar, headband, bow and plush lamb do not constitute a set for classification purposes. While the items are packaged together, the collection of articles is not related to a common activity, nor are they put up together to meet a particular need. Playing with a plush animal and dressing up to resemble Goldie Locks are two separate and distinct activities. Since the items are not a set for tariff purposes, each item in the retail package must be separately classified.
The applicable subheading for the toddler dress size 2T-4T, Style CSS09-0068, Style will be 6204.42.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . :Dresses: Of cotton: Other, Other: Girls’." The duty rate will be 8.4 percent ad valorem.
The applicable subheading for infant dress size 12-18 months, Style CS09-0068, will be 6209.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories: Of cotton: Dresses.” The duty rate will be 11.8 percent ad valorem.
The applicable subheading for the collar, Style CS09-0068, will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up clothing accessories; parts of garments…Accessories: Other: Other, Of cotton." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the bow, Style CS09-0068 will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the plush teddy bear, Style CS09-0068, will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds…parts and accessories thereof…Other." 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/.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:
No ruling will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
In light of the prohibition set out in 10 CFR 177.7 (a), and as the instant classification ruling request is closely related to an issue that is before Customs Headquarters, we are unable to issue a classification ruling letter to you with respect to the headband.
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