CLA-2-61:OT:RR:NC:N3:348
Ms. Luz Guzman
Disguise, Inc.
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of a children’s costume from China
Dear Ms. Guzman:
In your letter dated April 16, 2018, you requested a tariff classification ruling. The sample will be returned under separate cover.
The submitted sample, Style # 26871”Wyldstyle Deluxe” is a child’s costume. The costume consists of a dress, a pair of trousers, a pair of glovettes and a headband. The dress is constructed from 100% polyester knit fabric. The garment features long sleeves with a permanently attached mesh nylon skirt. The trousers are constructed of 88% polyester 12% spandex knit fabric. They feature an elastic waistband and hemmed leg openings. The glovettes are constructed from 100% polyester knit fabric and are half-fingered gloves with no fourchettes. The headband consists of a semi-rigid polypropylene plastic horseshoe-shaped band covered entirely over in polyester fabric. Decorative hair constructed from 100% Olefin is attached to the headband. All components of the costume are well-made with sturdy seams and styling features. The children’s costume will range in sizes from 3T-12. The costume is packaged for retail sale in a vinyl snap bag with hanger and insert.
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 applicable subheading for the dress will be 6104.43.2020, 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 the trousers 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 glovettes will be 6116.93.8800, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, other, other, without fourchettes. The rate of duty will be 18.6 percent ad valorem.
The applicable subheading for the headband will be 9615.19.6000, HTSUS, which provides for for “[c]ombs, hair-slides and the like; hairpins, curling pins, curling grips, hair curlers and the like, other than those of heading 8516, and parts thereof: [c]ombs, hair-slides and the like: [o]ther: [o]ther.” The column one, general rate of duty is 11 percent 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 the 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