CLA-2-61:OT:RR:NC:N3:358
Ms. Irene Tsiavos
Fun World
Division of Easter Unlimited Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of costumes from China, Taiwan, India and Vietnam
Dear Ms. Tsiavos:
In your letter dated February 20, 2020, you requested a tariff classification ruling. The sample will be retained for training purposes.
The submitted sample, reference #CG18123, identified as “Tragedy Anne,” is a girl’s size costume that consists of a dress, bloomers, tights and a wig. In your request you state that the dress and bloomers are constructed of 100 percent polyester knit fabric, the tights are of 100 percent nylon and the wig is of 100 percent polyester yarn with mesh backing.
The dress has styling features, a well-made neck and waist and finished arm and bottom edges. The bloomers are made to be seen and feature an elasticized waistband and leg openings. The tights feature horizontal stripes and a front and back seam. You state that the tights measure per single yarn less than 67 decitex. The wig features sloppy-looking yarn “hair,” permanently fashioned in two pigtails with ribbon ties. The wig has a mesh filament cap with narrow exposed elastic border that stretches to accommodate head size. When worn, the wig covers the entire head and ears with the bangs covering the forehead. This flimsy wig is not intended for repetitive use and does not possess the fine quality workmanship of wigs used for cosmetic / theatrical purposes. You indicate that the costume will be imported in girls’ sizes item number CG18123, teens’ sizes item number CT18123, women’s sizes item number CF18123 and women’s plus sizes item number CW18123.
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 sets. 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 on item numbers CG18123 and CT18123 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 dress on item numbers CF18123 and CW18123 will be 6104.43.2010, 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: Women’s.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the bloomers on item numbers CG18123 and CT18123 will be 6104.63.2060, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthethic fibers: Other: Other: Shorts: Girls’: Other.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the bloomers on item numbers CF18123 and CW18123 will be 6104.63.2030, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other: Shorts: Women’s.” The rate of duty will be 28.2 percent ad valorem.
The applicable subheading for the tights on all item numbers will be 6115.21.0010, HTSUS, which provides for “Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Other panty hose and tights: Of synthetic fibers, measuring per single yarn less than 67 decitex: Tights.” The duty rate will be 16 % ad valorem.
The applicable subheading for the wig on all item numbers will be 9505.90.6000, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6104.43.2020, 6104.43.2010, 6104.63.2060, 6104.63.2030, 6115.21.0010, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6104.43.2020, 6104.43.2010, 6104.63.2060, 6104.63.2030, 6115.21.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division