CLA-2-95:OT:RR:NC:N4:425
Ms. Liz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of costumes from China.
Dear Ms. Guzman:
In your letter dated April 5, 2017, you requested a tariff classification ruling.
The first submitted sample, identified as style 23061, “Owlette Prestige Tutu Child,” is a girl’s costume that resembles an owl. The costume consists of a shirt, cape, pants with attached mesh tutu and eye mask. The shirt, cape, and pants are constructed of 100% polyester knit fabric. The shirt features long hemmed sleeves and a 2 snap closure at each shoulder. It also features hook and loop tape at the shoulder so the cape can be attached. The cape features hook and loop tape to attach to the shirt and arm straps which enables the child to flap his arms like an owl. The long pants feature a covered elastic waistband and hemmed leg openings. The eye mask is constructed of 100% polyester and features a hook and loop closure attached to an elastic strap. All components of the costume are well-made with sturdy seams and styling features.
The costume consists of two or more garments. Note 14 of Section XI, of the Harmonized Tariff Schedule of the United States (HTSUS), requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as a set. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The shirt and the cape are mutually complimentary and designed to be used together. This merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the shirt imparts the essential character.
The second submitted sample identified as style 85150AD, the adult size “Mario Riding Yoshi Inflatable Costume,” consists of a man-made textile overall style, air-blown jumpsuit with inflatable fake legs and attached dinosaur that depict the fictional Nintendo character Mario riding Yoshi the dinosaur. The dinosaur and fake legs are inflated by a battery-powered built-in fan that inflate the costume below the elasticized waist. “The Mario Riding Yoshi Inflatable Costume” will also be imported in child size under style number 85150CH.
Your samples will be returned as requested.
The applicable subheading for the “Owlette Prestige Tutu Child” shirt with cape will be 6106.20.2030, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Girls’: Other.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the “Owlette Prestige Tutu Child” pants will be 6104.63.2028, 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, breeches and shorts: of synthetic fibers: other: other, trousers and breeches: girls’: Other: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the “Owlette Prestige Tutu Child” eye mask 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.” The rate of duty will be Free.
The applicable subheading for the adult and child size “Mario Riding Yoshi Inflatable Costume” 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.” 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division