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 L84916 - NY L84968 > NY L84932

Previous Ruling Next Ruling
NY L84932




June 7, 2005

CLA-2-62:RR:NC:TA:353 L84932

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3070, 6205.30.2080, 6204.63.3530, 6211.43.0076, 6505.90.8090, 6506.91.0060, 6110.30.3055, 6104.53.2010 6505.90.6090

Ms. Bonnie Kerr-Gagnon
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126-6334

RE: The tariff classification of costumes from China, Hong Kong and Vietnam.

Dear Ms. Gagnon:

In your letter dated May 6, 2005 you requested a classification ruling. The samples will be returned as requested.

Four samples were submitted with your request. Style 300705, Mac Daddy Pimp Coat Costume is a unisex garment composed of knit 100% plush polyester fabric. The long coat has a tuxedo front and a large collar. The well-made coat is fully finished and lined.

Style 350306, Authentic Delta Force Costume consists of a vest, shirt, pants and hat that are composed of woven 70% polyester/30% cotton fabric. The vest has toggle closures at the front, two flap breast pockets on each side and adjustable straps. The long sleeve shirt has a pointed collar, two flap breast pockets and two flap pockets below the waist. There is a full front four-button closure that closes left over right with a flap. The cargo style pants have a faux button fly closure with an elastic waist at the back. The hat is a bucket style hat. The costume is fully finished and well made.

Style 350308,Authentic S.W.A.T child’s Costume consists of a vest, shirt and pants composed of woven 100% nylon fabric. You state that a plastic helmet will also be included (no sample enclosed.) The vest has lace ties at the sides, two breast pockets, two pockets at the bottom, cartridge holder on the left side and a full front zipper closure. The shirt has two flap breast pockets, two flap pockets below the waist, pointed collar and a full front button flap closure that closes left over right. The cargo style pants has a faux button fly closure and elastic at the back. The well-made costume is fully finished.

Style 400160, Lucy’s Rumba Costume consists of a pullover top, skirt and headpiece composed of knit polyester fabric. The top has short, layered, ruffled sleeves and neckline finished with piping. The long ruffled skirt has a wide waistband with a large bow at the side. The turban headpiece has faux fruit at the top. The well-made costume is styled and fully finished.

The Authentic Delta Force Costume, style 350306, Authentic S.W.A.T. Costume, style 350308 and Lucy’s Rumba, style 400160 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.

Chapter 62 Note 8 states that "Garments of Chapter 62 designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as a women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments."

The applicable subheading for the Mac Daddy Coat, style 300705 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% ad valorem. The textile category designation is 659.

The applicable subheading for Authentic Delta Force and Authentic S.W.A.T. shirt will be 6205.30.2080 which provides for “Men’s or boys’ shirts: Of man-made fibers: Other: Other: Other: Boys’: Other.” The duty rate is 29.1 cent per kg. plus 25.9% ad valorem. The textile category designation is 640.

The applicable subheading for the Authentic Delta Force and Authentic S.W.A.T. pants will be 6204.63.3530, Harmonized Tariff Schedule of the United States (HTS), which provides for "Women’s or girls’ suits, . . . Trousers: . . . Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Trousers and breeches: girls’: Other. The duty rate will be 28.6 percent ad valorem. The textile category designation is 648.     

The applicable subheading for the Authentic Delta Force and Authentic S.W.A.T. vest will be 6211.43.0076, 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, Vests: Other.” The duty rate will be 16% ad valorem. The textile category designation is 659.

The applicable subheading for the Authentic Delta Force hat, will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other 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; hair-nets of any material, 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% ad valorem. The textile category designation is 659.

The applicable subheading for the Authentic S.W.A.T. Costume helmet will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastic.... Other." The rate of duty rate is Free.

 The applicable subheading for the Lucy’s Rumba pullover top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for “Sweaters, pulloversand similar articles, knitted: Of man made fibers: OtherOther: Women’s or girls’.” The duty rate will be 32% ad valorem. The textile category is 639.

The applicable subheading for the skirt will be 6104.53.2010, 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, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 642.

The applicable subheading for the headpiece will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, OtherOf man-made fibers: Knitted or crocheted or 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659.

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: