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 > 2007 NY Rulings > NY N003610 - NY N003759 > NY N003654

Previous Ruling Next Ruling
NY N003654




December 21, 2006

CLA-2-61:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6110.30.3059, 6114.30.3070, 6505.90.8090, 6211.43.0091

Ms. Emily Huang
Handerson Handicraft Mfg. Co.
11F/6, No.2, Jian-BA Road, Chung-Ho
Taipei, Taiwan

RE: The tariff classification of children’s unisex costumes from Taiwan.

Dear Ms. Huang:

In your letter dated November 20, 2006, on behalf of Sears Holdings Global Sourcing Ltd., you requested a classification ruling.

Two samples were submitted with your request.

Style B-1505-00, Cowboy Costume consists of a pullover, chaps and hat. The pullover and chaps are made of knit polyester fabric. The pullover has long sleeves, an attached vest with fringe and a pointed collar. The chaps have fringe at the sides and a textile belt attached. The cowboy style hat is made of acrylic needlepoint felt fabric.

Style B-1483, Outlaw Costume Set consists of a coat, hat, scarf, and belt with faux holster. You state that the coat is made of knit polyester fabric, however examination reveals that the coat is made of woven 100% polyester fabric. The coat has a full front opening, long sleeves, pointed collar and embellishments on each shoulder and does not provide warmth or protection from the elements.

The above costumes are well made with finished necklines styling and embellishments.

The Cowboy Costume, style B-1505-00 consists of two or more garments. Note 13 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of costumes consisting of two or more garments as sets. If a set cannot exist by application of Note 13, the articles that may be packaged with the garments must also be classified separately.

  The applicable subheading for the style B-1505-00 pullover will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 32% ad valorem.

   The applicable subheading for the style B-1505-00 chaps will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem.

  The applicable subheading for the style B-1505-00 hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmedOther: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents per kilogram plus 6.8% ad valorem.      

General Rule of Interpretation (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 coat for the Outlaw Costume Set, style B-1483-00 imparts the essential character of the set.

 The applicable subheading for style B-1483-00, Outlaw Costume Set will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Track suits, ski-suits and swimwear; other garments: other garments, women's or girls': Of man-made fibers, Other." The duty rate will be 16% 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/.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: