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 M84848 - NY M84901 > NY M84881

Previous Ruling Next Ruling
NY M84881

July 28, 2006

CLA-2-61:RR:NC:3:353 M84881


TARIFF NO.: 6108.92.0015, 6117.80.9540, 9505.90.6000

Mr. Michael Lambert
Limited Brands
Two Limited parkway
Columbus, OH 43230

RE: The tariff classification of “costume” from Italy.

Dear Mr. Lambert:

In your letter dated June 30, 2006, on behalf of Mast Industries, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style CIN078, is called a Woman’s Costume Set. It consists of a g-string, “bib,” “handcuffs,” pasties, wings and fabric bag. Style CIN078 will be sold in Victoria’s Secret Stores and is worn in the bedroom or in the privacy of the home.

The g-string, “bib,” “handcuffs” and wings are constructed of knit net 100% polyester fabric. The “bib” is a dickey with satin ribbon that ties around the neck. The “handcuffs” are wristbands with satin ribbon that tie around the wrist. You state that the pasties are constructed of woven polyester fabric; however, examination of the sample reveals they are of knit construction. The wings are angel wings that have two loops of elastic covered by satin fabric that slip over the arms. The bag is constructed of woven man-made fiber fabric, has a satin ribbon closure, and is considered normal packaging.

You suggest classification in subheading 9505.90.6000. Only the wings are classifiable in that subheading. Textile costumes of that subheading are limited to those of a flimsy nature and construction, lacking in durability, and generally recognized as not being a normal article of apparel. The g-string, dickey, wristbands and pasties are all well made, non-flimsy, items. In addition, as they are worn in the bedroom or in the privacy of the home, they are considered normal articles of apparel.

The applicable subheading for the g-string will be 6108.92.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ slips, petticoats, briefs, pantiesdressing gowns and similar articles, knitted or crocheted: other: of man-made fibers, underwear: other: women’s. The rate of duty will be 16 percent ad valorem.

The applicable subheading for the dickey, wristbands and pasties will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6 percent ad valorem.

The applicable subheading for the angel wings will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive, carnival or other entertainment articlesparts and accessories thereof: Other: Other. The rate of duty will be Free.

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/.

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: