CLA-2-61:OT:RR:NC:N3:348
Ms. Cheryl McCarthy
LF Products Pte Ltd. dba Palamon International
2052 Alton Parkway
Irvine, CA 92606
RE: The tariff classification of items from China
Dear Ms. McCarthy:
In your letter dated December 16, 2016, you requested a tariff classification ruling. The samples will be returned to you.
Item number 1415, “Peppa Pig Dress,” is a toddler girl’s dress with attached hood. Although you state that the dress is constructed of 100% polyester woven fabric, upon examination it was determined that the fabric is actually of knit construction. The sleeveless dress resembles a pig and is well made, with styling, sturdy seams and finished edges. The garment also features a lining, a pig’s tail and mesh knit fabric attached to the bottom of the dress.
Item number 92341BK, “Long Sleeves Leotard Black” is a girl’s leotard. The garment is constructed from 93% polyester 7% spandex knit fabric. The well-made leotard features sturdy seams, long sleeves and scooped front and rear necklines.
Item number 92455 is the “Red Harlequin Jester Hat.” The headband consists of an underlying semi-rigid plastic band, covered with 100% polyester black fabric onto which a stuffed court jester hat with bells made of 93% knit polyester and 7% spandex is affixed to the top of the headband.
The merchandise concerned is composed of different components (i.e., plastic, fabric and metal) and is considered a composite good. The Explanatory Notes (ENs) to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
By observation of the physical appearance of the headband, one finds that court jester’s hat provides for the bulk of the headband and is the central focal point of the headband. The underlying semi-rigid plastic band is completely covered over in polyester material and cannot be seen. In the opinion of this office, the essential character of the headband is imparted by the 93% knit polyester and 7% spandex covering the court jester hat.
Item number 92874, “Skeleton Flirty Top,” is a mock corset constructed from 100% polyster knit fabric. The garment features a print of skeleton bones, shoulder straps, a scooped front neckline, a fourteen hook and eye back closure and two vertical stays.
Item number 1618WM, “Happy Hooter Cape,” is a unisex toddler’s costume that resembles an owl. Although you state it is woven, it is actually composed of 100% polyester felt fabric. The item is a well-made cape with sturdy seams and styling. The cape features a hook and loop neck closure, a ribbon, an attached hood that resembles an owl’s head and multiple layers that resemble feathers.
Item # 22442WM, T-Rex Costume (Boy) and item # 22441WM T-Rex Costume (Adult) are constructed the same except for size, and consist of a polyester and elastane dinosaur costume and a pair of polyester gloves. The dinosaur costume completely covers the wearer from head to toe and has an attached insubstantial plastic battery-powered fan that allows the costume to be inflated to create the appearance of a full-bodied dinosaur.
The applicable subheading for Item number 1415, “Peppa Pig Dress,” will 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 percent ad valorem.
The applicable subheading for Item number 92341BK, “Long Sleeves Leotard Black,” will be 6114.30.2010, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Bodysuits and bodyshirts, Of fabric containing by weight 5 percent or more of elastomeric yarn or rubber thread." The rate of duty will be 32% ad valorem.
The applicable subheading for Item number 92455, the “Red Harlequin Jester Hat” will be 9615.19.6000, 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% ad valorem.
The applicable subheading for Item number 92874, “Skeleton Flirty Top” will be 6114.30.3070, HTSUS, which provides for “other garments, knitted or crocheted of man-made fibers, other, other, women’s.” The rate of duty will be 14.9% ad valorem.
The applicable subheading for Item number 1618WM, “Happy Hooter Cape,” will be 6210.10.9040, HTSUS, which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Of fabrics of heading 5602 or 5603: Other, Other." The duty rate will be 16% ad valorem.
The applicable subheading for Item # 22442WM, T-Rex Costume (Boy), and Item # 22441WM, T-Rex Costume (Adult), will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.”
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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division