The tariff classification of a Renaissance Knight Costume from China, Taiwan, India and Vietnam.

N214742 August 2, 2012 CLA-2-62 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6211.33.0061; 6104.63.2011; 6104.63.2028; 6217.10.9530; 6505.00.8090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Renaissance Knight Costume from China, Taiwan, India and Vietnam. Dear Ms. Tsiavos: In your letter dated April 19, 2012, you requested a tariff classification ruling. The sample which you submitted was sent to the U.S. Customs and Border Protection laboratory for analysis. Item number 131274, the adult Renaissance Knight Costume, consists of a garment which you refer to as a tunic, pants, belt and a hood. The costume will also be packaged on a hanger with a color insert that will be identified as item number 131274H. The long-sleeved garment, meant to resemble a knight’s surcoat, extends to approximately the knees and features splits in the front and sides, shoulder pads, a partial back opening with a zipper closure and appliqués of two stylized lions on the front. The garment is sized for a man and has shoulder cuffs embellished with metal studs. The sleeves are overlaid with a gold metallic net fabric, resembling chain mail, and are capped with short sleeves constructed of woven fabric. The garment also has a capped neckline, sturdy seams, tunneled elastic at the waist, belt loops and finished edges. The well-made pants are constructed of 100% polyester knit fabric. They feature a tunneled waist with wide elastic, sturdy seams and a reinforced edge. Although in your ruling request you state that the belt is made of cotton fabric, after examination, we believe the belt is actually constructed of woven man-made fiber fabric. The hood extends down to cover the neck and is constructed of woven nylon fabric with an overlay of gold mesh fabric, resembling chain mail. In your ruling request you stated that the “tunic” was composed of 100% cotton woven satin fabric, however, CBP lab results found that the item is composed entirely of polyester fabric. The same costume will be imported in the following sizes, without and with hangers and color inserts, respectively: Item numbers 131272/131272H, child-sized Renaissance Knight Costume, item numbers 131273/131273H, teen-sized Renaissance Knight Costume and item numbers 131275/131275H, plus- sized Renaissance Knight Costume. The Renaissance Knight Costume consist(s) 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. The applicable subheading for the child, teen, adult and plus-sized Renaissance Knight Costume “tunic” 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 teen, adult and plus-sized Renaissance Knight Costume pants will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the child-sized Renaissance Knight Costume pants will be 6104.63.2028, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Girls’: Other: Other." The rate of duty will be 28.2 percent ad valorem. The applicable subheading for the Renaissance Knight Costume belt will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, Of man-made fibers." The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the Renaissance Knight Costume hood will be 6505.00.8090, 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division