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 > 2002 NY Rulings > NY H89598 - NY H89647 > NY H89613

Previous Ruling Next Ruling
NY H89613




April 9, 2002

CLA-2-61:RR:NC:3:353 H89613

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3055, 6114.30.3070

Mr. Dennis Shostak
Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of costumes from China and Mexico.

Dear Mr. Shostak:

In your letter dated March 15, 2002 you requested a classification ruling.

The submitted samples are Items 6779490 Exterminator, 6709680 Witch Grabber, 6709690 Giant Grabber, 6709700 Skeleton Pirate Grabber and 670710 Screamin’ J Grabber. The country of origin of Item 6779490 is China; the country of origin of the balance of the items is Mexico.

All of the costumes are sets. They contain a knit synthetic fabric costume and very large and elaborate latex mask and two arm pieces. You state that the garment accounts for no more than 25% of the value of the costume.

Item 6779490 Exterminator features a robe-like garment with finished and turned neck, cuffs and hem. The oversize horror mask resembles a bird/reptile. There are two oversize claw-like hands.

Item 6709680 Witch Grabber features a robe-like garment with jagged cut sleeves and hem. The oversize latex mask features a witch face and hat. There are two oversize gnarled witch hands.

Item 6709690 Giant Grabber features a robe-like garment with jagged cut sleeves and hem. The oversize latex mask features a furry face with horns. There are two oversize furry arms with giant hands.

Item 6709700 Skeleton Pirate Grabber features a pullover-style garment that is designed to look like a pirate’s coat; it features ruffles at the end of the sleeves and imitation pockets. The oversize latex mask features a skull wearing a pirate hat. There is an oversize skeleton arm and an oversize hook for the other arm.

Item 670710 Screamin’ J Grabber features a robe-like garment with jagged cut sleeves and hem. The oversize latex mask features “bugged out” eyes and an open “screaming mouth.” There are two oversize “grabber” arms with hands.

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 component which gives them their essential character.” In this case, the garment imparts the essential character of the set.

The applicable subheading for the Items 6779490 Exterminator, 6709680 Witch Grabber, 6709690 Giant Grabber, and 670710 Screamin’ J Grabber will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women's or girls'.” The general duty rate will be 15.1% ad valorem. The textile category designation is 659.

The applicable subheading for the Item 6709700 Skeleton Pirate Grabber will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other: Other: Other, Other: Women's or girls'.” The general duty rate will be 32.4% ad valorem. The textile category designation is 639.

Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Products of Mexico are not subject to quota or the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

Items 6709680 Witch Grabber, 6709690 Giant Grabber, 6709700 Skeleton Pirate Grabber and 670710 Screamin’ J Grabber are being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). It will be exempt from export visa and quota requirements if exported prior to June 1, 2002, and entered for consumption or withdrawn from warehouse for consumption prior to August 1, 2002. See Federal Register, March 22, 2002 (Volume 67, Number 56, Pages 13318-13319).

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: