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 J83575 - NY J83626 > NY J83575

Previous Ruling Next Ruling
NY J83575




May 6, 2003

CLA-2-61:RR:NC:3:353 J83575

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010; 6104.53.2010; 6212.90.0030; 6217.10.9530; 9503.90.0080; 9615.11.4000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a costume from China.

Dear Mr. Hoffacker:

In your letter dated April 22, 2003, on behalf of Big Lots Stores, Inc., you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style HWG-005-AM-7 is an Adult Halloween French Maid Costume. The costume includes an adult’s knit blouse and skirt of 100% polyester. You stated that the garment was woven, our examination reveals a warp knit fabric. The blouse features an over-locked stitched neck with a front lace inset with a raw edge, short sleeves with thin elastic and over-lock stitching, an over-lock stitched bottom and a full back opening secured with hook and loop tab closures. The skirt features an elasticized waist with over-lock stitching, a small tacked on apron, a front hook and loop tab closure on the wrap type shirt, over-lock stitching on the edges and bottom. Also included are a polyester lace elasticized leg garter, woven textile choker of man-made fabric, a toy feather duster and a plastic lace covered headband.

Style HWG-005-AM-7 consists of two garments, a blouse and skirt. 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 the blouse will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted: of man-made fibers: other, women’s. The duty rate will be 32.3 percent ad valorem.

The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted: skirts and divided skirts: of synthetic fibers: other, women’s. The duty rate will be 16.1 percent ad valorem.

The applicable subheading for the garter will be 6212.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for brassieres, girdles, corsets, braces, suspenders, garters, and similar articles and parts thereof, whether or not knitted or crocheted: other, of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6 percent ad valorem.

The applicable subheading for the textile choker will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.7 percent ad valorem.

The applicable subheading for the toy feather duster 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 headband 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 other imitation gemstone. The duty rate will be 5.3 percent ad valorem.

The blouse falls within textile category designation 639. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The skirt falls within textile category designation 642. Based upon international textile trade agreements products of China are subject to quota and the requirement of visa.

China is a member of the World Trade Organization (WTO), and the garter is not subject to quota or the requirements of a visa.

The choker falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of visa.

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: