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 N019243 - NY N019324 > NY N019320

Previous Ruling Next Ruling
NY N019320

November 21, 2007



TARIFF NO.: 6114.30.3054, 6102.30.2020

Mr./Ms. Jung Choi
Windsor Toys, Inc.
Div. of Chosun Int’l., Inc.
P.O. Box 5156
Old Bridge, NJ 08857

RE: The tariff classification of unisex children’s costumes from Korea, Indonesia, China and Thailand.

Dear Mr./Ms. Choi:

In your letter dated October 29, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested.

Three samples were submitted with your request.

Style F59343 Golden Retriever Costume is a jacket made of knit polyester pile fabric. The jacket has long sleeves, pointed collar, tightening at the wrists and bottom, full front zipper closure and a detachable hood with a hook and loop closure that resembles a golden retriever. The garment provides protection from the elements.

Style 59322A Tiger is a jumpsuit made of a knit fleece polyester fabric. The jumpsuit features long sleeves, elastic at the ankles and wrists, pointed collar, a full front zipper closure and a detachable hood with a hook and loop closure that resembles a tiger.

Style 59631 Leopard Costume is a cape made if knit pile polyester fabric with a knit fleece lining. The garment has an attached hood, with a hook and loop closure that resembles a leopard. The garment provides protection from the elements.

The costumes are well made with finished neck, styling and embellishments.

      The applicable subheading for Style F59322A Tiger Costume 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 Style F9343, Golden Retriever Costume and Style F59631 Leopard Costume will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s and girls’ overcoats, carcoats, capes, cloaks, anoraksand similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other, girls’. The duty rate will be 28.2% ad valorem. The textile category designation is 635.

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. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”).

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: