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 > 2003 NY Rulings > NY I88619 - NY I88664 > NY I88624

Previous Ruling Next Ruling
NY I88624

December 19, 2002

CLA-2-61:RR:NC:3:353 I88624


TARIFF NO.: 6114.30.3054

Ms. Sandy DeVore
Pumpkin Masters, Inc.
1905 Sherman Street
Tenth Floor
Denver, CO 80203

RE: The tariff classification of costume from Taiwan.

Dear Ms. DeVore:

In your letter dated November 15, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 006-0233 (size small) is a child’s “Ninja” costume consisting of a jumpsuit, tabard-style identifier, armbands and a facemask. The jumpsuit is constructed of 100% knit polyester fabric. The jumpsuit features a finished neck with a fabric-tie in the back, and a closure, wrists and ankles with overlock stitching. The costume has a hood that covers the head, neck and face with cut outs for the eyeholes and mouth. The costume also has a polyester raw edge armbands. The tabard-style identifier recognizes your clan, and is constructed of knit fabric with foam backing. The item features fiber optic lights near the shoulder that are wired to an attached battery pack. The costume will also be imported as Styles 006-0234 (size medium) and 006-0235 (size large).

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

The applicable subheading for styles 006-0233, 006-0234 and 006-0235 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The 2002 duty rate will be 15.1 percent ad valorem. The 2003 duty rate will be 15 percent ad valorem.

Styles 006-0233, 006-0234 and 006-0235 fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and 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.

Styles 006-0233, 006-0234 and 006-0235 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). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: