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 L86406 - NY L86446 > NY L86410

Previous Ruling Next Ruling
NY L86410




August 10, 2005

CLA-2-61:RR:NC:N3:353 L86410

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6114.30.3070, 6117.80.9540, 9505.90.6000

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

RE: The tariff classification of a unisex costume from China.

Dear Ms. Navidad:

In your letter dated July 13, 2005, you requested a classification ruling. The samples will be returned to you as requested.

The submitted sample, style 5703, Storm Classic Deluxe Adult Costume consists of a jumpsuit, cape, belt and wig. The jumpsuit, cape and belt are composed of knit polyester fabric. The long sleeve jumpsuit features attached boot covers, stand-up collar and a zippered back closure. On each shoulder of the garment there is hook and loop tape to facilitate attachment the cape. The short cape is trimmed with piping and has epaulets on the shoulders. The 2” wide belt has a hook and loop closure and the wig is long and white. The costumes are well made with finished neck, seams and embellishments.

The Storm Classic Deluxe Adult Costume, style 5703 consists of two or more garments. Note 13 of Section XI, of the HTSUSA, requires that 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 jumpsuit will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9% ad valorem. The textile category designation is 659.

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

 The applicable subheading for the wig 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.

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.

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: