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 L85014 - NY L85056 > NY L85038

Previous Ruling Next Ruling
NY L85038




June 20, 2005

CLA-2-61:RR:NC:3:353 L85038

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010; 6104.43.2020

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

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

Dear Ms. Kerr-Gagon:

In your letter dated May 13, 2005, you requested a classification ruling.

You have submitted two samples. Style 300695 Miss Piggy is an adult’s costume set. The well-made costume consists of a knit polyester fiber fabric dress. The dress has styling features, finished neck, arms and hem and a back zipper. The set also contains knit polyester gloves and a feather boa.

Style 350339 Will Witch is a child’s costume set. The well-made costume consists of a knit polyester dress. The dress has styling features, a finished neck, arms, back closure and hem and a well-made waist. The set also contains a pair of polyester knit tights and wings.

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 dresses impart the essential character of the sets.

The applicable subheading for style 300695 Miss Piggy Adult Costume Set will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, . . . knitted or crocheted: dresses: of synthetic fibers: other, women’s. The duty rate will be 16 percent ad valorem.

The applicable subheading for style 350339 Will Witch Child Costume Set 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, . . . knitted or crocheted: dresses: of synthetic fibers: other, girls’. The duty rate will be 16 percent ad valorem.

Styles 300695 Miss Piggy Adult Costume Set Dress and 350339 Will Witch Child Costume Set Dress fall within textile category designation 636. 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: