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 > 2000 NY Rulings > NY F89662 - NY F89714 > NY F89678

Previous Ruling Next Ruling
NY F89678




August 9, 2000

CLA-2-61:RR:NC:3:353 F89678

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9052, 6113.00.9086

Mr. Frank Gomez
World Exchange, Inc.
8400 Bellanca Ave.
Los Angeles, CA 90045

RE: The tariff classification of costumes from Hong Kong.

Dear Mr. Gomez:

In your letter dated June 27, 2000, received in this office on July 12, 2000, on behalf of California Costumes, you requested a classification ruling.

The submitted sample Halloween costumes, Item Numbers 00715 Cop Lady, 00724 Sexy Nurse, 00727 Sexy Cop, and 01330 Fire Lady, are constructed of knit 100% polyester fabric that is coated or covered with a polyurethane (PU) plastic material. Examination of the samples reveals that the PU coats, but does not completely obscure the underlying fabric. The items will be made in child’s, teen and adult sizes.

Item Number 00715 Cop Lady consists of a shirt and shorts colored blue. The shirt is short sleeve, has a full right over left button closure, and features a v-neck collar, two chest patch pockets, epaulets and fully finished edges. The shorts feature a tunneled elasticized waist and fully finished edges.

Item Number 00724 Sexy Nurse consists of a dress colored white. The dress is half sleeve, has a full front zipper closure, and features a collar, cuffed half sleeves and fully finished edges.

Item Number 00727 Sexy Cop consists of a dress colored blue with contrasting black piping. The dress is short sleeve, reaches to above the knee, has a front zipper closure that extends to the waist, and features a fully elasticized waist, two chest flap patch pockets, epaulets, a “tie” secured by hook and loop material and fully finished piped edges.

Item Number 01330 Fire Lady consists of a representation of a fireman’s coat colored yellow with white edging. The article is long sleeve, extends to the knee, has a front right over left hook and loop closure with storm flap, and features a collar and fully finished edges.

Customs and your office agree that the items are not considered “festive articles” of Chapter 95; the costumes are considered “fancy dress” of Chapter 61.

The applicable subheading for the Item Number 00715 Cop Lady shorts sizes child’s, teen and adult will be 6113.00.9052, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Trousers, breeches and shorts: Other: Women's or girls'.” The duty rate will be 7.3% ad valorem.

The applicable subheading for the Item Numbers 00715 Cop Lady shirt, 00724 Sexy Nurse, 00727 Sexy Cop, and 01330 Fire Lady sizes child’s, teen and adult will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women's or girls'.” The duty rate will be 7.3% ad valorem.

The 00715 Cop Lady shorts falls within textile category designation 648, the 00715 Cop Lady shirt, 00724 Sexy Nurse, 00727 Sexy Cop, and 01330 Fire Lady fall within textile category designation 659. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: