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 J80725 - NY J80769 > NY J80727

Previous Ruling Next Ruling
NY J80727




February 28, 2003

CLA-2-61:RR:NC:3:353 J80727

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070; 6104.43.2010

Ms. Angela G. Rouse
Lillian Vernon Corporation
One Theall Street
Rye, NY 10580-1450

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Rouse:

In your letter dated February 4, 2003, you requested a classification ruling. As requested, the samples will be returned to you.

Your have submitted four samples. Style 018742 is a winged Unicorn costume of a knit 100% polyester fabric. The item is a representation of a unicorn with the wearer becoming the rider, children place their legs in the costume’s hind legs and secure the costume with foot stirrups and adjustable textile shoulder straps. The costume features a unicorn face with a horn, and a saddle, wings, mane and a tail. The head, front legs and portions of the torso are stuffed to give shape to the costume.

Style 018625 is a Horse costume of a knit 100% polyester fabric. The item is a representation of a horse with the wearer becoming the rider, children place their legs in the costume’s hind legs and secure the costume with foot stirrups and adjustable textile shoulder straps. The costume features a horse face, and a mock saddle, stirrups, mane and a tail. The head, front legs and portions of the torso are stuffed to give shape to the costume.

Style 018732 is a Spider costume of a knit 100% polyester fabric. The item is a representation of a spider, children place their legs in the costume’s middle two legs and secure the costume with foot stirrups and adjustable textile shoulder straps. The costume features a spider face, and four stuffed legs behind the wearer’s legs and two stuffed legs in front of the wearer’s legs. The head, remaining six legs and portions of the torso are stuffed to give shape to the costume.

Style 014866 is a woman’s “Elizabethan Lady” costume. The well-made costume consists of a man-made fiber fabric knit dress. The 80% polyester and 20% nylon panne velvet top of the dress features a square sequin trimmed stand-up collar, long leg of mutton sleeves, with overlock stitching and sequins at the ends, and a peplum. The bottom of the dress is sheer 80% polyester and 20% nylon knit with finished bottom. The garment features an attached 100% polyester knit satin slip with an overlock stitched bottom. The costume also features a matching crown-like sequined headband with plastic jewels and a small matching bag.

The individual pieces of style 014866, the headband, bag and the dress (garment) are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the dress imparts the essential character.

The applicable subheading for styles 018742, 018625 and 018732 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, other: women’s or girls’. The duty rate will be 15 percent ad valorem.

The applicable subheading for style 014866 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . ., knitted or crocheted: dresses: of synthetic fibers: other, woman’s. The duty rate will be 16.1 percent ad valorem.

Styles 018742, 018625 and 018732 fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Style 014866 fall within textile category designation 636. Based upon international textile trade agreements products of Taiwan 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: