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 > 2006 NY Rulings > NY L89393 - NY L89436 > NY L89408

Previous Ruling Next Ruling
NY L89408




January 11, 2006

CLA-2-62:RR:NC:N3:353 L89408

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6113.00.9086

Mr./Ms. Lane Fragomeli
Paper Magic Group
345 Seventh Ave., 6th Fl.
New York, NY 10001

RE: The tariff classification of adult costumes from China.

Dear Mr./Ms. Fragomeli:

In your undated letter you requested a classification ruling. The samples will be returned to you as requested.

Three samples were submitted with your request.

Item 6808546-47-48, Aphrodite Costume Set consists of a long dress, leg ties and headpiece made of knit polyester and spandex fabric. The sleeveless dress has a ruffle on the hip and bottom, halter neckline and a back zipper closure.

Item 6808654-55-56, Madea-Black Costume Set consists of a long dress, headpiece and ties made of knit polyester and spandex fabric. The halter style dress has a Greek Key design on the bandeau, knotted cascades at the back and a back zipper closure.

Item 6806975-76-77, Gloss Demon Costume consists of a corset-style top, skirt, wings and choker. The top is made of knit polyester fabric coated with vinyl plastic material and has no stays and does not support. The item covers the bust, extends to the waist at the sides and has a lace closure at the back. The flimsy three- layered fabric skirt is made of knit net polyester fabric with an elasticized waistband. The wings are made of vinyl plastic material and the choker is made of knit polyester fabric coated with vinyl material.

The Aphrodite and Madera Costume Sets and the Gloss Demon Costume top are well made with finished necklines, styling and embellishments.

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 for the Aphrodite and Madea Costumes and corset for the Gloss Demon Costume imparts the essential character of the set.

The applicable subheading for the Aphrodite and Madea Costume Sets will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for Women’s or girls’blazers, dresses, skirtsknitted or crocheted: Dresses: Of synthetic fibers: Other, Women’s. The duty rate will be 16% ad valorem. The textile category designation is 636.

 The applicable subheading for the Gloss Demon Costume Set will be 6113.00.9086 Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other, Other: Other: Women’s or girls’.” The duty rate will be 7.1% ad valorem. The textile category designation is 659.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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: