CLA-2-61 OT:RR:NC:N3:353
Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of infant’s costumes from China, Taiwan, India and Vietnam.
Dear Ms. Tsiavos:
In your letter dated March 9, 2015, you requested a tariff classification ruling for three items.
The first sample submitted, identified as the “Give A Hoot” Costume, style number 1505, consists of an infant’s one-piece body garment and a hooded capelet. The garment is constructed of 100% knitted polyester fabric and features multiple panels, a capped neckline, sleeveless capped armholes, sturdy seams and a well-made elasticized tunnel bottom.
The second sample submitted, identified as the “Little Monster” Costume, style number 1599, consists of an infant’s one-piece body garment and a hood. The garment is constructed of 100% knitted polyester fabric. The long-sleeved garment features a two snap opening at the crotch and a three snap closure at the back. The garment covers the torso, features multiple panels, cuffs, a redacted lining, a turned neckline, sturdy seams and well-made elasticized tunnel leg openings.
The third sample submitted, identified as the “Bumble Bee” Costume, style number 9653, consists of an infant’s one-piece body garment, wings and a hat. The garment is constructed from 100% knit plush polyester fabric. The lined garment covers the torso and features multiple panels, padding, a capped neckline, sleeveless capped armholes, sturdy seams and a well-made elasticized tunnel bottom.
As per Chapter 61, Additional U.S. Note 1. For the purpose of heading 6111, the term “sets” means two or more different garments of headings 6111, 6209 or 6505 imported together, of corresponding sizes and intended to be worn together by the same person.
The samples will be returned to you as requested.
The applicable subheading for style numbers 1505, 1599 and 9653, will be 6111.30.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers, Other, Sets.” The rate of duty will be 16% 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/.
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. Information can also be found at the FTC website www.ftc.gov.
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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division