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 > 2006 NY Rulings > NY L89191 - NY L89275 > NY L89265

Previous Ruling Next Ruling
NY L89265

January 4, 2006

CLA-2-61:RR:NC:3:353 L89265


TARIFF NO.: 6114.30.3054; 6104.43.2010

Ms. Anna Maria Rogalski
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Rogalski

In your letter dated December 5, 2005, you requested a classification ruling. As requested the samples will be returned to you.

You have submitted two samples. Style 308 Knight of the Dragon is a children’s costume set. The well-made costume consists of a jumpsuit constructed of a knit polyester fiber fabric. The jumpsuit has styling features, a well-made neck and waist and finished edges. The set also contains knit polyester boot covers, plastic (vacuform) helmet, shoulder pieces and a chest piece.

Style 512 Celtic Queen is an adult’s costume set. The well-made costume consists of a man-made fiber fabric dress. The body of the dress and top of the sleeve and the skirt is constructed of knit 100% polyester fiber fabric. The bottom of the sleeve and peplum is constructed of woven 75% rayon and 25% polyester fabric. The front bodice sides are constructed from a knit 90% polyester and 10% spandex fabric. The center front bodice is constructed of knit 96% polyester and 4% spandex fabric. The collar is faux fur. The dress has styling features, well-made neck and waist, finished arm edges and sewn on embellishments. The essential character of the dress is imparted by the knit portion. The set also contains a vinyl crown and cross necklace.

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 the case of style 308, the jumpsuit imparts the essential character of the set. In the case of style 512, the dress imparts the essential character of the set.

The applicable subheading for style 512 Celtic Queen Costume set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 308 Knight of the Dragon Costume set 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. The duty rate will be 14.9 percent 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/.

Style 308 falls within textile category designation 659. Style 512 falls within textile category designation 636. 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: