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 N004576 - NY N004635 > NY N004595

Previous Ruling Next Ruling
NY N004595





January 5, 2007

CLA-2-62:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6203.33.2020, 6203.43.4020, 6109.90.1009, 6505.90.6090

Ms. Cherry Lin
Tom’s Toy International (HK), Ltd.
Room 605, Concordia Plaza
1 Science Museum road
TST East
Kowloon, Hong Kong

RE: The tariff classification of a costume from China.

Dear Ms. Lin:

In your letter dated December 11, 2006, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample, Style TG 3354, is a boy’s Frankenstein costume consisting of a jacket, pants, T-shirt and hood. You state that the items are of 100% polyester fabric. The suit-type jacket is of woven construction, is lined, and has a collar and a left over right button closure. The pants are of woven construction and feature an elasticized tunnel waist and decorative stitching. The T-shirt is of knit con-struction. The hood is of knit construction and resembles a Frankenstein head.

The garments are well made with styling, finished neck, waist, seams and edges.

Style TG 3354 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 TG 3354 suit-type jacket will be 6203.33.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for men's or boys’ suits, ensembles, suit-type jackets, blazerssuit-type jackets and blazers: of synthetic fibers: other...boys. The duty rate will be 27.3 percent ad valorem. The textile category designation is 633.

The applicable subheading for the Style TG 3354 pants will be 6203.43.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for boys’trousersof synthetic fibers, other, other, other, other, trousers and breeches, boys’, other. The duty rate will be 27.9 percent ad valorem. The textile category designation is 647.

The applicable subheading for the Style TG 3354 T-shirt will be 6109.90.1009, Harmonized Tariff Schedule of the United States (HTSUS), which provides for T-shirts, singlets, tank tops and similar garments, knitted or crocheted: of other textile materials: of man-made fibers: T-shirts: boys’. The duty rate will be 32 percent ad valorem. The textile category designation is 638.

The applicable subheading for the Style TG 3354 hood will be 6505.90.6090, 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 fabricother: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other. The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. The textile category designation is 659.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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: