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 > 2004 NY Rulings > NY K87039 - NY K87101 > NY K87086

Previous Ruling Next Ruling
NY K87086




July 16, 2004

CLA-2-62:RR:NC:3:353 K87086

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070; 6211.43.0091; 6206.40.3050: 6505.90.8090

Ms. Joy Semenuk
Globe Express Services
1800 Associates Lane
Suite E
Charlotte, NC 28217

RE: The tariff classification of costumes from Taiwan.

Dear Ms. Semenuk::

In your letter dated June 11, 2004, on behalf of US Worldwide, you requested a tariff classification ruling. As requested, the samples will be returned to you.

You have submitted five samples. Item CP204 is a Child’s Princess costume set. The well-made lined robe-like costume is made of 100% knit polyester fabric. The costume features a full frontal opening with two right over left hook and loop tab closures, long hemmed sleeves, round neck and a hemmed bottom. The costume also has 100% polyester cone-shaped princess hat, an instruction sheet and hanger which is considered usual packing with the costume.

Item CK203 is a Child’s Prince costume set. The well-made tunic-like costume is made of 100% woven polyester fabric. The costume slips over the wearer’s head and gives the illusion of sleeves, the hemmed sides are not joined together, the garment is held together by a hook and loop closure under the armhole. The garment features a round neck and hemmed bottom. The costume also has a textile headband with an elasticized back that functions as a crown, an instruction sheet and hanger which is considered usual packing with the costume.

Item CQ205 is a Child’s Queen costume set. The well-made lined cape costume is made of 100% knit polyester fabric. The costume features a full frontal opening with two right over left hook and loop tab closures, a foam reinforced collar and a hemmed bottom. The costume also has 100% polyester headband like crown, an instruction sheet and hanger which is considered usual packing with the costume.

Item CK201 is a Child’s King costume set. The well-made lined cape costume is made of 100% knit polyester fabric. The costume features a full frontal opening with two right over left hook and loop tab closures, a faux fur collar and a hemmed bottom. The costume also has 100% polyester hat-like crown, an instruction sheet and hanger which is considered usual packing with the costume.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In these cases, the garments impart the essential character of the sets for Items CP204, CP203, CQ205 and CK201.

Item CC101 is a Child’s Chef costume. The well-made shirt-type costume is made of 65% polyester and 35% cotton woven fabric. The costume features a full frontal opening with two right over left button closures, stand-up collar, sleeves, left chest patch pocket, a small embroidered patch over the pocket that says “Chef” and a hemmed bottom. The costume also has a woven 65% polyester and 35% cotton chef’s hat, an instruction sheet and hanger which is usual packing with a costume. As per a telephone conversation with this office, you state that a play kitchen mitt will be imported separately from China and the items will be packaged together in this country. Therefore this item is not considered a set, packaged for retail sale in its imported condition. We cannot rule on the oven mitt without a sample.

The applicable subheading for Items CP204 Princess, CQ205 Queen and CK201 King 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 14.9 percent ad valorem.

The applicable subheading for Item CP203 Prince will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers, other. The duty rate will be 16 percent ad valorem.

The applicable subheading for Item CC101 Chef shirt will be 6206.40.3050, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt blouses: of man-made fibers: other, other, girls’: other. The duty rate will be 26.9 percent ad valorem.

The applicable subheading for CC101 Chef’s hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

Items CP204 Princess robe, CP203 Prince tunic, CP205 Queen cape, CC101 Chef hat and CK201 King cape fall within textile category designation 659. Item CC101 Chef shirt falls within textile category designation 641. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Even though CP204 Princess and CK201 King hats are included as a constituent part of the set for classification purposes, they still fall within textile category 659, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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: