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 > 2005 NY Rulings > NY L80988 - NY L81120 > NY L81057

Previous Ruling Next Ruling
NY L81057





January 21, 2005

CLA-2-61:RR:NC:3:353 L81057

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6114.30.3070, 6117.80.9540, 9505.90.6000, 6110.30.3055, 6104.53.2020, 5609.00.3000

Ms. Emily Huang
Handerson Handicraft Mfg., Co.
11F/6, No.2, Jian-Ba Rd., Chung-Ho
Taipei, Taiwan

RE: The tariff classification of children’s costumes from China.

Dear Ms. Huang:

In your letter dated November 24, 2004 received in this office December 23, 2004, on behalf of Kmart Co., you requested a classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request. Style G-1685-00, Gold Witch Costume Set consists of a dress, witch hat and belt. The dress is composed of knit 100% polyester fabric and is styled with a tattered hemline, sleeves and neckline. It is well made with styling and has sewn on embellishments.

Style G-1906-00, Midnight Witch Costume consists of a cape, dress, belt and witch hat. The cape is composed of knit polyester fabric. It features a faux fur collar and a front tie closure and is well made with finished edges. The dress is composed of knit 100% polyester fabric and features long net sleeves with a finished hem, finished jewel neckline and a tattered hemline. The belt is composed of knit polyester fabric.

Style G-1907-00, Vixen Witch Costume consists of a dress, over garment and witch hat. The sleeveless dress is composed of knit polyester fabric and it has a finished neckline and armholes. The floor length over garment is composed net knit man-made fiber fabric with a faux collar cuffs and hem. It has styling and finished neckline and edges.

Style G-1909-00, Cheerleader-Blue Costume consists of a pullover, skirt pants and ponytail holders. The pullover, skirt and pants are composed of knit 100% polyester fabric and the ponytail holders are of braided man-made fiber. The sleeveless pullover is well made with sewn-on embellishments and piping around the armholes and neckline. The skirt has styling, a well-made waist and sewn-on embellishments. The brief cheerleader pants are made to be seen and are well made with reinforced waist and edges.

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 this case, the dress of the Gold Witch Costume, G-1685-00 imparts the essential character of the set.

Style G-1906-00, the Midnight Witch Costume, Style G-1907-00, Vixen Witch Costume and Style G-1909-00 Cheerleader Blue Costume consist of two or more garments. 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 Gold Witch Costume Set Style G-1685-00, the Midnight Witch dress Style G-1906-00 and the Vixen Witch dress Style G-1907-00 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear); knitted or crocheted: Dresses: Of synthetic fibers: Other, Girls'.” The rate of duty will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for the Midnight Witch Costume Cape Style G-1906-00 and Cheerleader pants style G-1909-00 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 rate of duty will be 14.9% ad valorem. The textile category designation is 659.     

The applicable subheading for the Midnight Witch belt, Style G-1906-00, will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessoriesknitted or crocheted:Other accessories: Other: Other, Of man-made fibers." The duty rate will be 14.6% ad valorem. The textile category designation is 659.

  The applicable subheading for the Midnight Witch, Style G-1906-00 and Vixen Witch, style G-1907-00, witch hats will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: Other: Other.” The duty rate will be Free.

The applicable subheading for the Vixen Witch over garment style G-1907-00 and Cheerleader pullover style G-1909-00 will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “pulloverssimilar articles, knitted or crocheted: Of man made fibers: OtherOther: Other, Other: Women’s or girls’.” The duty rate will be 32% ad valorem. The textile category designation is 639.

 The applicable subheading for the Cheerleader Costume skirt Style G-1909-00 will be 6104.53.2020, Harmonized Tariff Schedule or the United States (HTS), which provides for "Women’s or girls’skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Other, Girl’s.” The duty rate will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the Cheerleader Costume ponytail holders Style G-1909-00 will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, ... Of man-made fibers.” The duty rate will be 4.5% ad valorem.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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: