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 L86301 - NY L86354 > NY L86348

Previous Ruling Next Ruling
NY L86348




August 8, 2005

CLA-2-61:RR:NC:N3:353 L86348

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2020, 6104.43.2010

Ms. Leah C. Navidad
Disguise, Inc.
11906 Tech Center Court
Poway, CA 92064

RE: The tariff classification of costumes from China.

Dear Ms. Navidad:

In your letter dated July 14, 2005 you requested a classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request:

Style 2183, 50’s Girl Costume consists of a dress with an attached scarf and belt. You state that the dress is composed of knit and woven fabric. However, examination revealed that the dress was made of knit fabric. The dress has short sleeves, pointed collar and a hook and loop back closure.

Style 4815, Gothic Queen Child Costume consists of a dress with attached petticoat. The dress is composed of knit polyester fabric. The garment has longs sleeves, a peplum, large collar and faux laces at the front.

Style 5396, Endora Deluxe Adult Costume consists of a dress. The dress is composed of knit 100% polyester fabric. The long dress has an attached drape, attached belt and a large collar.

Style 5578, Belle Deluxe Adult Costume Set consists of a dress and arm covers composed of a knit polyester velour top and woven bottom with net overlay. The dress has an elasticized off the shoulder top and an attached belt.

The knit top portion imparts the essential character of the dress for the Bell Deluxe Costume Set, style 5578.

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 imparts the essential character of style 5578, Belle Deluxe Adult Costume Set.

All of the above styles are well made with styling and embellishments.

  The applicable subheading for the 50’s Girl Costume, style 2183 and the Gothic Queen Child Costume, style 4815 will be 6104.43.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suitsdresses, knitted or crocheted: Dresses: Of synthetic fibers: Other: Girls’.” The duty rate will be 16% ad valorem. The textile category designation is 636.

The applicable subheading for Endora Deluxe Adult Costume, style 5396 and Belle Deluxe Adult Costume, style 5578 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Woman’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses knitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s.” The general duty rate will be 16% ad valorem. The textile category designation is 636.

Even though the armband is included as a constituent part of the set for classification purposes, it still falls within textile category 659 and may be subject to textile quota and visa requirements, which 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.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

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: