The tariff classification of adult costumes from China

N148073 March 11, 2011 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6211.43.0091, 6211.33.0061, 6113.00.9086, 6106.20.2010, 6104.63.2011, 6217.10.9530, 6506.91.0060, 6110.30.3053, 6117.80.9540, 6505.90.8090 Ms. Annalee C. Mintz Seasonal Visions International Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of adult costumes from China Dear Ms. Mintz: In your letter dated February 4, 2011, you requested a tariff classification ruling. The samples will be returned to you. The Viking costume, item 5148111/5148112, consists of an upper body garment that you call a shirt, a hat with horns, cuffs, a belt, and boot tops. The upper body garment is made of woven 100 percent polyester fabric. The garment extends to the mid-thigh area and features faux fur at the shoulders and laces with metal grommets at the front. The Nosferatu costume, item 5148097/5148098, consists of an upper body garment that you call a shirt, back and shoulder pads, shoe covers, a neck piece, a latex hood with a mask, and hands. The upper body garment is made of 100 percent polyester brushed woven fabric. The garment is knee length with long sleeves, a large collar, and a full front opening with left over right frog closures. The Dark Knight costume, item 5148093/5148094, consists of an upper body garment that you call a shirt, a flimsy cape, arm and shoulder guards, a helmet, cuffs, elbow pads, and boot tops. The upper body garment resembles armor and is made of 100 percent polyester knit fabric visibly coated on the outer surface with plastic material. The garment extends to the hip area and features mesh sleeves, mesh at the front bottom, a back composed of knit fabric, and a hook and loop closure. The essential character of the garment is imparted by the armor-like portion. The Lord of Evil costume, item 5148109/5148110, consists of a shirt, pants, wrists cuffs, and a latex devil headpiece. The shirt is made of polyester knit fabric and the pants are made of 100 percent polyester knit pile fabric. The cuffs are made of polyester woven fabric and are attached to the shirt with hook and loop fasteners. The shirt features padding representing muscles, long sleeves, a jewel neckline, and a hook and loop closure at the back. The pants have no fly and feature a waistband, a tail, and a hook and loop closure at the back. The Father Pimp costume, item 5148068/5148069, consists of a jacket-like cardigan, pants, a dickey, and a hat made of 100 percent polyester knit fabric. The jacket-like cardigan has long sleeves with cuffs, a collar, and a full front opening with hook and loop closures. The long pants have no fly and an elastic waistband. The large hat has a feather and piping around the edge. The above costumes are well made with sturdy seams, styling, and embellishments. The 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 upper body garments for the Viking, Nosferatu, and Dark Knight costumes impart the essential character of the sets. The Lord of Evil and Father Pimp costumes consist of two or more garments. Note 14 of Section XI, of the HTSUSA, 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. Chapter 62, Note 8 states that garments of this chapter designed for left over right closure at the front shall be regarded as men’s or boys’ garments, and those designed for right over left closure at the front as women’s or girls’ garments. The applicable subheading for the Viking costume set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, women's or girls': Of man-made fibers, Other". The rate of duty will be 16 percent ad valorem. The applicable subheading for the Nosferatu costume set will be 6211.33.0061, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, men's or boys': Of man-made fibers, Other.” The rate of duty will be 16 percent ad valorem. The applicable subheading for the Dark Knight costume set will be 6113.00.9086 Harmonized Tariff Schedule of the United States (HTS), which provides for "Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’." The duty rate will be 7.1 percent ad valorem. The applicable subheading for the Lord of Evil costume’s shirt will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s…shirts, knitted or crocheted: Of man-made fibers." The rate of duty will be 32 percent ad valorem. The applicable subheading for the Lord of Evil and Father Pimp costumes’ pants will be 6104.63.2011, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2 percent ad valorem. The applicable subheading for the Lord of Evil costume’s wrist cuffs will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories…Accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the Lord of Evil costume’s headpiece will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be free. The applicable subheading for the Father Pimp costume’s jacket-like cardigan will be 6110.30.3053, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Other: Men’s or Boys’: Other." The rate of duty will be 32 percent ad valorem. The applicable subheading for the Father Pimp costume’s dickey will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: other accessories: other: other, of man-made fibers: other. The duty rate will be 14.6 percent ad valorem. The applicable subheading for the Father Pimp costume’s hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 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 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division