The tariff classification of a costume from China

N200503 February 10, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 4821.10.4000, 6110.30.3053, 6505.00.8090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a costume from China Dear Ms. Tsiavos: In your letter dated January 12, 2012, you requested a tariff classification ruling. You submitted a costume identified as Beer Man, a representation of a beer vendor. The costume will be imported in adult sizes, style numbers 130674 and 130674H, as well as adult plus sizes style numbers, 130675 and 130675H. The costume consists of a polyester shirt, cap, waist apron, beer tray with straps, and two blank paper stickers. The beer tray is made up of woven fabric glued over paperboard. Hook-and-loop closures are glued to the four corners. The tray is formed by pressing the edges together. The tray measures 9”L x 12”W x 3-1/2”H. Adjustable textile straps are attached along two sides so the tray can be carried around the neck. The waist apron is made up of woven fabric, and measures approximately 15”W x 8-1/2”H and features an open front pocket with straps on each end, approximately 33”L x 1/2”W, that tie around the waist. The beer vendor shirt is a men’s pullover garment constructed from 100% polyester, finely knit interlock fabric that measures 34 stitches per 2 centimeters counted in the horizontal direction. The garment has a V-neckline with a self-fabric spread collar, short sleeves and a straight bottom. The collar, V-neckline, sleeves and bottom have unfinished edges. The blank shirt labels are two circular-shaped, die-cut sheets of paper which measure approximately 4-1/2” in diameter. The round stickers have a self-adhesive back and are peeled off from a scored, yellow release paper backing which measures approximately 5”. The stick-on labels have a blank, white center and are printed along the perimeter with two colored lines, one blue and the other red. One stick-on label will indicate the nature of the item being sold and the other will indicate the price of the item. The purpose of the labels is to be affixed to the shirt of a uniform or costume similar to a concession food worker. The baseball-style cap has five panels and is constructed of woven fabric. There is also a fabric- covered button at the top of the crown and an adjustable hook-and-loop strap at the back of the hat. The front panel of the hat has the words “Beer Man” permanently stamped.The applicable subheading for the beer tray and waist apron will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the beer vendor shirt will be 6110.30.3053, HTSUS, which provides for: Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other: Other: Men’s or boys’: Other. The rate of duty is 32% ad valorem. The applicable subheading for the printed paper stickers will be 4821.10.4000, HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Other than by a lithographic process. The rate of duty will be Free. The applicable subheading for the cap will be 6505.00.8090, HTSUS, which provides for Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other. The rate of duty will be 18.7 cents/kg plus 6.8% 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/. The samples will be returned to you. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division