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 > 2005 NY Rulings > NY L86994 - NY L87041 > NY L86994

Previous Ruling Next Ruling
NY L86994

September 16, 2005

CLA-2-61:RR:NC:3:353 L86994


TARIFF NO.: 6114.30.3070

Ms. Louise Meyers
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245-5012

RE: The tariff classification of a costume from China.

Dear Ms. Meyers:

In your letter dated August 11, 2005 you requested a classification ruling. As Requested, the sample will be returned to you.

The submitted sample is a Number H6497 Superman™ Electronic Action Cape™ consisting of a shoulder housing, chest shield and cape. The molded plastic shoulder housing contains stereo speakers and a motion sensor, which detects a child’s movement and plays appropriate sounds. The plastic chest shield contains LEDs, three AA/LR6 batteries, an on/off switch, and attaches to the shoulder housing. The cape is constructed of knit man-made fiber tricot fabric, features a single stitch folded hem, silk screened Superman™ “S” logo, and attaches to the shoulder housing via hook and loop tabs.

You suggest classification of the costume as a festive, carnival or other entertainment article in subheading 9505.90.6000 because the value of the plastic and electronic components significantly exceeds the value of the cape. However, this office has determined that the Superman™ character is first and foremost identified through his cape, and it imparts the essential character of the costume.

The applicable subheading for the Number H6497 Superman™ Electronic Action Cape™ 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 duty rate will be 14.9 percent ad valorem.

The Number H6497 Superman™ Electronic Action Cape™ falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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.

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: