CLA-2-61:OT:RR:NC:N1:358
Ms. Kim Benedetto
Seasons USA Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a children’s costume from China
Dear Ms. Benedetto:
In your letter dated December 9, 2024, you requested a tariff classification ruling. The sample submitted will be returned under separate cover.
Style #OEM25-0713 identified as “Doc McStuffins Doctor’s Dress Up Set,” is a children’s costume that consists of two upper body garments, a plastic toy otoscope, a plastic toy name tag, a plastic headband and a plastic bandage cuff bracelet. In your letter you state that the lab coat, identified as “jacket” is made of a knit 100% polyester fabric; however, it is observed to be of a woven fabric. It features a well-made 2 ply collar, lapels, heart shaped buttons, buttonholes, patch pockets and sturdy seams. The second upper body garment is a blouse stated to be made of 100 percent polyester woven fabric; however, it is observed to be of a knit fabric. The loose-fitting sleeveless garment extends from the shoulders to below the waist and has well-made finished and turned edges on the neck and armholes except for the full back opening which has an overlocked edge and three 1-inch square hook and loop tabs. The costume will be imported in children’s sizes 4 to 6X.
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 are packaged with the garments must be separately classified.
The applicable subheading for the jacket will be 6211.43.1092, HTSUS, which provides for “Track suits, ski-suits and swimwear: other garments: Other garments, women’s or girls’: Of man-made fibers: Other: Other.” The rate of duty will be 16 percent ad valorem.
The applicable subheading for the blouse will be 6106.20.2010, HTSUS, which provides for “Women’s or girls’ blouses and shirts, knitted or crocheted: Of man-made fibers: Other: Women’s.” The rate of duty will be 32 percent ad valorem.
The applicable subheading for the plastic toy otoscope and plastic toy name tag will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars, and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free.
The applicable classification for the plastic headband, will be 9615.11.4000, HTSUS, which provides 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]f hard rubber or plastics: [o]ther: [n]ot set with imitation pearls or imitation gemstones.” The column one, general rate of duty is 5.3 percent ad valorem.
The applicable subheading the plastic bandage cuff bracelet will be 7117.90.7500, HTSUS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6106.20.2010 and 6211.43.1092, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent 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 subheading 6106.20.2010 and 6211.43.1092, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division