CLA-2-61:OT:RR:NC:N3:348
Ms. Jaclyn Groff
LF Products Pte Ltd dba Palamon International
2052 Alton Parkway
Irvine, CA 92606
RE: The tariff classification of costumes from China
Dear Ms. Groff:
In your letter dated January 23, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
Item 30381, identified as “Child Light Up Stick Figure,” is a child’s costume consisting of a full body suit with sewn-in battery operated lights. The well-made garment is constructed from 93% polyester, 7% spandex knit fabric. The full body suit covers the head, body, hands, and feet. The head, hand and foot coverings (not a boot) are fully connected by seams to the rest of the suit. There are no detachable pieces to the suit. The garment features a hood, a rear zipper closure, and a back pocket with a hook and loop closure to hold the battery pack. The same costume will also be imported as Item 30381A as an adult costume.
The applicable subheading for Item 30381 and Item 30381A will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other, garments, knitted or crocheted: of man-made fibers; other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty rate will be 14.9% 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 https://hts.usitc.gov/current.
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