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 > 2002 NY Rulings > NY I86612 - NY I86660 > NY I86612

Previous Ruling Next Ruling
NY I86612




October 28, 2002

CLA-2-61:RR:NC:3:353 I86612

CATEGORY: CLASSIFICATION

TARIFFNO.: 6104.43.2020; 6701.00.3000; 9503.90.0080; 9615.11.4000; 6116.93.9400; 7117.90.7500.

Ms. Joanne Balice
CBI Distributing Corporation
Claire’s Accessories
2400 West Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of costumes and accessories from China.

Dear Ms. Balice:

In your letter dated October 9, 2002, you requested a classification ruling.

Your submitted sample, style 93603 is a “Trunk of Dress-up Items”. The item features a girls’ dress. The dress has a sleeveless knit sparkle top of 100% polyester and a knit nylon mesh skirt. The armholes, neckline and bottom of the dress are not finished. The skirt and the top are joined by a single row of stitches. The “trunk” is a traveling bag of polyvinyl chloride (PVC) plastic sheeting. The trunk is not considered to be packing in this case. It is clearly reusable. Also included are a girls’ 70 inch long feather boa, plastic “glamour shoes”, a silvered colored horseshoe shaped plastic tiara decorated with sequins, nylon knit gloves, with fourchettes, a hemmed bottom and feather trim on the backside hem, a silvered colored plastic beaded necklace measuring 53 inches in length and a star wand decorated with sequins, feathers and ribbon.

The “trunk” is separately usable and not considered normal or usual packing. Therefore, the “trunk” is classified separately. Because of this, style 93603 is not classified as a set put up for retail sale.

The applicable subheading for the dress will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for other women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16.2 percent ad valorem.

The applicable subheading for the trunk will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, . . .,and similar containers, of leather or of composition leather, of sheeting or plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper: other: with outer surface of sheeting of plastic or of textile materials: travel, sports and similar bags: other. The duty rate will be 20 percent ad valorem.

The applicable subheading for the boa will be 6701.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 0505 and worked quills and scapes): articles of feather or down. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the plastic “glamour shoes” and the wand will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; . . . : other, other. The duty rate will be Free.

The applicable subheading for the tiara will be 9615.11.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs hair-slides and the like: of hard rubber or plastics: other: not set with imitation pearls or imitation gemstones. The duty rate will be 5.5 percent ad valorem.

The applicable subheading for the gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: with fourchettes. The duty rate will be 18.8 percent ad valorem.

The applicable subheading for the necklace will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other, valued over 20 cents per dozen pieces or parts: other: of plastics. The duty rate will be Free

The dress falls within textile category designation 636. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

China is a member of the World Trade Organization (WTO), and the gloves are not subject to quota or the requirements 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 merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760).

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: