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N088921: The tariff classification of unisex children’s costumes from China.
Ruling Date: Jan 21, 2010
N088921
January 21, 2010
CLA-2-61:OT:RR:NC:TA:353
CATEGORY: Classification
TARIFF NO.: 6104.53.2020, 6104.43.2020, 6204.43.4030, 6210.50.5055
Mr. Jeff Coppens
Palamon USA
480 Enterprise Street, Ste. B
San Marcos, California 92078
RE: The tariff classification of unisex children’s costumes from China.
Dear Mr. Coppens:
In your letter dated December 14, 2009, received by this office on December 24, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Item 3009-2 Butterfly Fairy Costume consists of a flimsy top, a well-made multi- layer skirt, wings and arm gauntlets made of polyester and nylon fabric. The multi-layer skirt is made of knit polyester fabric with a woven lining. The item has a sturdy elastic waist, sturdy seams, a sheer skirt trimmed with a lace-like trim, and a lining trimmed with a ruffle.
Item 3036 (PD 2118/2119) Sweet as Honey Costume consists of a dress, flimsy pants that you identify as leggings and wings. The dress is made of knit 100 percent polyester fabric. The chemise-style garment has sheer puff sleeves, a multi layer ruffle at the bottom and a flower on the side.
Item 3037 (PD 2119) Love Bug Costume consists of a dress, flimsy pants that you identify as leggings and wings. The dress is made of knit 100 percent polyester fabric. The chemise-style garment has sheer puff sleeves, a multi layer ruffle at the bottom and a flower on the side.
Item 15893C (PD 2120) Double Trouble Costume consists of a dress, wings and headband. You state that the dress is made of knit fabric; however, examination revealed that the garment is made of woven 100 percent polyester fabric. The dress has sheer puff sleeves, a sheer overlay on each side, a collar, and one side of the collar and bodice is trimmed with spangles. At the back of the dresses there is a hook and loop closure.
Item 3509 Samurai Ninja Costume consists of a jumpsuit, hood and tabard which you describe as a vest. The jumpsuit and hood are made of knit 100 percent polyester fabric. The flimsy jumpsuit has long sleeves with knit cuffs, a jewel neckline and a hook and loop closure at the back. The tabard at the front is made of laminated fabric, having cellular plastic sheeting in the middle with a top layer of woven polyester fabric. The back is made of knit fabric. The essential character of the tabard is imparted by the front woven laminated fabric. The tabard slips over the head and is open at the sides with three large strips of fabric falling from the waist. There is a self-tie at the waist. The balaclava-style hood has gold piping as a decorative trim and a flap at the front.
The costumes are well made with finished neck, styling and sturdy seams and waist.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the skirt for Item 3009-2 Butterfly Costume, the dress for Item 3036 (PD 2118/2119) Sweet Honey, Item 3037 (PD 2119) Love Bug, and Item158993C (PD2120) Double Trouble Costumes, and the tabard for Item 3509 Samurai Costume impart the essential character of the set.
The applicable subheading for Item 3009-2 Butterfly Fairy Costume Set, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Item 3036 (PD 2118/2119) Sweet as Honey and Item 3037 (PD 2119 Love Bug Costume Sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Item 15893C (PD 2120) Double Trouble Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 3509 Samurai Ninja Costume Set will be 6210.50.5055 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other woman’s or girls’ garments: Of man-made fibers: Other, Other." The duty rate will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division
January 21, 2010
CLA-2-61:OT:RR:NC:TA:353
CATEGORY: Classification
TARIFF NO.: 6104.53.2020, 6104.43.2020, 6204.43.4030, 6210.50.5055
Mr. Jeff Coppens
Palamon USA
480 Enterprise Street, Ste. B
San Marcos, California 92078
RE: The tariff classification of unisex children’s costumes from China.
Dear Mr. Coppens:
In your letter dated December 14, 2009, received by this office on December 24, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Item 3009-2 Butterfly Fairy Costume consists of a flimsy top, a well-made multi- layer skirt, wings and arm gauntlets made of polyester and nylon fabric. The multi-layer skirt is made of knit polyester fabric with a woven lining. The item has a sturdy elastic waist, sturdy seams, a sheer skirt trimmed with a lace-like trim, and a lining trimmed with a ruffle.
Item 3036 (PD 2118/2119) Sweet as Honey Costume consists of a dress, flimsy pants that you identify as leggings and wings. The dress is made of knit 100 percent polyester fabric. The chemise-style garment has sheer puff sleeves, a multi layer ruffle at the bottom and a flower on the side.
Item 3037 (PD 2119) Love Bug Costume consists of a dress, flimsy pants that you identify as leggings and wings. The dress is made of knit 100 percent polyester fabric. The chemise-style garment has sheer puff sleeves, a multi layer ruffle at the bottom and a flower on the side.
Item 15893C (PD 2120) Double Trouble Costume consists of a dress, wings and headband. You state that the dress is made of knit fabric; however, examination revealed that the garment is made of woven 100 percent polyester fabric. The dress has sheer puff sleeves, a sheer overlay on each side, a collar, and one side of the collar and bodice is trimmed with spangles. At the back of the dresses there is a hook and loop closure.
Item 3509 Samurai Ninja Costume consists of a jumpsuit, hood and tabard which you describe as a vest. The jumpsuit and hood are made of knit 100 percent polyester fabric. The flimsy jumpsuit has long sleeves with knit cuffs, a jewel neckline and a hook and loop closure at the back. The tabard at the front is made of laminated fabric, having cellular plastic sheeting in the middle with a top layer of woven polyester fabric. The back is made of knit fabric. The essential character of the tabard is imparted by the front woven laminated fabric. The tabard slips over the head and is open at the sides with three large strips of fabric falling from the waist. There is a self-tie at the waist. The balaclava-style hood has gold piping as a decorative trim and a flap at the front.
The costumes are well made with finished neck, styling and sturdy seams and waist.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the skirt for Item 3009-2 Butterfly Costume, the dress for Item 3036 (PD 2118/2119) Sweet Honey, Item 3037 (PD 2119) Love Bug, and Item158993C (PD2120) Double Trouble Costumes, and the tabard for Item 3509 Samurai Costume impart the essential character of the set.
The applicable subheading for Item 3009-2 Butterfly Fairy Costume Set, will be 6104.53.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " Women’s or girls’…dresses, skirts, divided skirts…knitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Girls’." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Item 3036 (PD 2118/2119) Sweet as Honey and Item 3037 (PD 2119 Love Bug Costume Sets will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts…knitted or crocheted, Dresses, Of synthetic fibers, Other, Girls'." The rate of duty will be 16 percent ad valorem.
The applicable subheading for Item 15893C (PD 2120) Double Trouble Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (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): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16 percent ad valorem.
The applicable subheading for the Item 3509 Samurai Ninja Costume Set will be 6210.50.5055 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: Other woman’s or girls’ garments: Of man-made fibers: Other, Other." The duty rate will be 7.1 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division