The tariff classification of adult costumes from China.

N264070 May 8, 2015 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6114.30.3054; 6110.30.3059; 6104.63.2011 Ms. Eileen Family OHL- International 5101 South Broad Street Philadelphia, PA 19112 RE: The tariff classification of adult costumes from China. Dear Ms. Family: In your letter dated April 15, 2015, on behalf of your client Primark US Corp., you requested a tariff classification ruling. You submitted four samples. The first sample, identified as an adult Flamingo Costume, style number 0008204, is a unisex jumpsuit-style garment constructed from 100% polyester knitted fabric. The jumpsuit features a front zipper closure, a sewn-on stuffed tail, an attached hood with appliqued sequin eyes, a stuffed beak and a comb to resemble a flamingo. The garment also has long capped sleeves, rib-knit cuffs on the long pants leg and tightly stitched interior seams. The second sample, identified as an adult Lion Costume, style number 4879711, is a unisex jumpsuit-style garment constructed from 100% polyester knitted fabric. The jumpsuit features a front zipper closure, a sewn-on stuffed tail, an attached hood with appliqued eyes, a stuffed nose, ears and a mane to resemble a lion. The garment also has long sleeves and legs with rib-knit cuffs and tightly stitched interior seams. The third sample, identified as an adult Superman Costume, style number 6699427, is a unisex jumpsuit-style garment constructed from 100% polyester knitted fabric. The jumpsuit features a front zipper closure, a large “S” applique on the chest, an attached hood and cape, side seam pockets, buttons at the neck, a small applique on the built-in belt and belt loops. The garment also has long sleeves with capped edges and legs with rib-knit cuffs and tightly stitched interior seams. The fourth sample, identified as an adult unisex Leprechaun Costume, style number 9990891, is constructed from 100% polyester knitted fabric. The two piece garment consists of a pullover and pants. The pullover jumpsuit features a well-made neckline, an attached hood with applied faux hair, a sewn on stuffed leprechaun hat, shaping seams and “button” and belt appliques. The garment also features long sleeves with rib-knit cuffs and tightly stitched interior seams. The pull-on pants feature an enclosed elasticized waist, side seam pockets and footed bottoms. The Leprechaun Costume consist(s) of two or more garments. Note 14 of Section XI, of the 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 may be packaged with the garments must also be classified separately. The samples will be returned to you as requested. The applicable subheading for style numbers 0008204, 4879711, and 6699427 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of man-made fiber: Other: Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other.” The rate of duty rate will be 14.9% ad valorem. The applicable subheading for style number 9990891 (pullover) will be 6110.30.3059, 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 fiber: Other: Other, Other: Women’s or Girls’: Other.” The rate of duty rate will be 32% ad valorem. The applicable subheading for style number 9990891 (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: Of synthetic fibers: Other: Trousers and breeches: Women’s: Other.” The rate of duty will be 28.2% 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/. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division