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 N009946 - NY N010024 > NY N010002

Previous Ruling Next Ruling
NY N010002




May 14, 2007

CLA-2-62:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3050, 6114.30.3054, 6114.30.3070, 6117.80.9540 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

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

Dear Mr. Williams:

In your letter dated February 12, 2007, received in this office April 19, 2007, you requested a classification ruling. The sample will be returned to you.

Two samples were submitted with your request. Style A2068, Royal Prince Costume Set consists of a blouse/shirt, flimsy pants and crown. The top is made of woven 100% polyester fabric. The garment has mutton style sleeves, stand up collar and a hook and loop closure at the back. The front of the top has an overlay of mesh fabric with embellishments and trim.

The costume is well made with a finished neck, edges, styling and embellishments.

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 top imparts the essential character of the set.

       The applicable subheading for Style A2068, Royal Prince Costume Set will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ blousesOf man-made fibers: Other; Other, Other: Girls’: Other." The duty rate will be 26.9% ad valorem. The textile category is 641.

Style A2071, Lightening Bolt Costume consists of a jumpsuit, cape, belt and headpiece. The jumpsuit, cape belt and hooded mask are made of knit 100% polyester fabric. The jumpsuit has foam embellishments at the wrists and feet and a hook and loop closure at the back. The cape has a full front opening with a self tie closure at the neck.

The costume is well made with a finished neck, styling and embellishments.

The costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

   The applicable subheading for the jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9% ad valorem. The textile category designation is 659.

     The applicable subheading for the cape 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 duty rate will be 14.9% ad valorem. The textile category designation is 659.

     The applicable subheading for the belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crochetedOther accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

The applicable subheading for the hooded mask will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: Other: Other.” The duty rate 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/.

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. 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.

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: