United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 809125 - NY 809623 > NY 809471

Previous Ruling Next Ruling
NY 809471

May 9, 1995

CLA-2-95:S:N:N8:225 809471


TARIFF NO.: 9505.90.6090

Karen Yost
C-Air International, Inc.
11222 S. La Cienega Boulevard Suite 260
Inglewood, CA 90304

RE: The tariff classification of Textile Costumes from China.

Dear Ms. Yost:

In your letter dated April 12, 1995 you requested a tariff classification ruling on behalf of your client MegaToys.

Item 3008, Angel Dress (child), is a poly knit dress with chiffon sleeves trimmed with sequins. The neck and neck closure is nicely bound, but the dress is unhemmed. There is a cord belt.

Item 9301, Aladdin Princess (child), has polyester pants and top and thin gauzy veil decorated with gold binding. The harem pants are gathered at the waist and ankles. The waist is decorated with gold binding. The top is gathered below the bust. The neck line and short sleeves are decorated with gold binding.

Item 3007, Ninja (child), consists of pants, a shirt with a hood attached, belt and face scarf. The pants are gathered at the waist and unhemmed. The shirt has a nicely finished neckline and hood, but the bottom and sleeves are unhemmed. The belt and face scarf are just unhemmed pieces of fabric. "Cow-Abunga" has no item number. The item is a jumpsuit with a rubber udder attached low in the front and a tail in the back. There is also a hood with cow ears attached. The neck is nicely bound, but the closure is a long slit down the back with simple wide single stitching. The sleeves and legs are hemmed with simple wide single stitching.

Item 5001, Prisoner Lady, consists of a polyester shirt, skirt and hat. The skirt is gathered at the waist and hemmed with a simple straight stitch. The neck opening of the long sleeved shirt is a nicely bound slit closed with ribbon ties. The shirt hem and sleeve hems are simple visible single stitching.

The samples submitted were made in the United States. However, since the future merchandise will be produced in China, you should be aware that Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met.

Because of their construction, which fall within the guidelines of flimsy construction, the applicable subheading for Items 5001, 3007, 3008, and Cow-Abunga will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, Carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other: Other. The duty rate will be free. Your samples are returned as requested.

The classification of item 9301, Aladdin Princess, will be as follows:

Top with the veil; 6211.43.0060, HTS, which provides for Track suits, ski-suits; other garments: Of man-made fibers; Blouses, shirts and shirt-blouses, sleeveless tank styles and similar upper body garments, excluded from heading 6206. The duty rate will be 16.9 percent ad valorem. Category 641.

Pants; 6204.63.3530, HTS, 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): Of synthetic fibers: Other: Other. The duty rate will be 30.2 percent ad valorem. Category 648.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: