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 > 2003 NY Rulings > NY I87701 - NY I88382 > NY I88369

Previous Ruling Next Ruling
NY I88369




December 13, 2002

CLA-2-61:RR:NC:3:353 I88369

CATEGORY: CLASSIFICATION

TARIFFNO.: 6113.00.9086; 6114.30.3054; 6117.80.9540

Ms. Anna Maria Salas Rogalski
Disguise
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of a costume and accessories from Mexico.

Dear Ms. Salas Rogalski:

In your undated letter, received in this office on November 19, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 2206 is an “Samurai” children’s costume. The item features a 100% polyester knit top. The garment features a full frontal opening with raw edges, raw edges on the bottom of the garment, neck, and cuffs and 9 ½ inch side slits. The two front panels and the cuffs of the garment are made of a man-made knit fabric visibly coated on the outer surface. The two front panels made of fabric of heading 5903, HTS, impart the essential character to the garment. The costume also features knit 100% polyester knit coveralls. The coveralls feature a raw edge V-neck, back tie, raw edged armholes and raw edged leg bottoms. The costume also includes a raw edge knit polyester sash and knit polyester samurai type headband with raw edges.

The “Samurai” costume consists of two garments, a top and coverall. Note 13 of Section XI, of the HTSUSA, requires that the 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 style 2206 (the top) 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 general duty rate will be 7.2 percent ad valorem. The 2003 general duty rate will be 7.2 percent ad valorem.

The applicable subheading for style 2206 (the coverall) will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The general duty rate will be 15.1 percent ad valorem. The 2003 general duty rate will be 15 percent ad valorem.

The applicable subheading for style 2206 (the head tie and belt) will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted, knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The general duty rate will be 14.8 percent ad valorem. The 2003 general duty rate will be 14.7 percent ad valorem.

The products from Mexico are not subject to quota and the requirement of a visa.

The costume 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. 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: