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 J83577

Previous Ruling Next Ruling
NY J83577





May 20, 2003

CLA-2-61:RR:NC:3:353 J83577

CATEGORY: CLASSIFICATION

TARIFF NO.: 6106.20.2010, 6104.53.2010, 6116.93.8800, 9615.19.6000

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

RE: The tariff classification of an adult costume from China.

Dear Mr. Hoffacker:

In your letter dated April 22, 2003 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, Item HWG-005-AM-8, Adult Maribou Kitty Costume consists of a blouse, skirt, gloves and headband. The blouse , skirt and gloves are made of knit 100% polyester fabric. The blouse has long sleeves, jewel neckline overlock stitched edges and a full back opening with hook and loop tab closure. The skirt has a thin elastic waistband and a faux tail at the back. The seamed gloves have long plastic glued on finger nails, feathered wristband and overlock stitch finished at the glove bottom The headband is made of a rigid plastic material with feathers and faux cat ears.

The Adult Marabou Kitty Costume, Item HWG-005-AM-8 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’ blousesknitted or crocheted: Of man-made fibers: Other Women’s.” The duty rate will be 32.3% ad valorem. The textile category designation is 639.

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’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s.” The duty rate will be 16.1% ad valorem. The textile category designation is 642.

The applicable subheading for the gloves will be 6116.93.8800, Harmonized tariff Schedule of the United States (HTS), which provides for “GlovesOf synthetic fibers: Other: Other: Without fourchettes.” The duty rate will be 18.8% ad valorem. The textile category is 631.

The applicable subheading for the rigid headband will be will be 9615.19.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Combs, hair-slidesCombs, hair-slides and the like: Of hard rubber or plastics: Other: Combs: Other.” The duty rate will be 11% ad valorem.

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.

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: