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 M83713 - NY M83764 > NY M83716

Previous Ruling Next Ruling
NY M83716




June 12, 2006

CLA-2-61:RR:NC:3:353 M83716

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3054, 6211.43.0010

Ms. Darla J. Perry
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. Perry:

In your letter dated May 16, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Child Styles 350475 Deluxe Red Dragon Ninja and 350343 Deluxe Air Force Pilot costumes.

Style 350475 Deluxe Red Dragon Ninja costume set consists of a jumpsuit, headpiece, belt and mask. The jumpsuit is constructed of knit 100% polyester fabric. The well-made long sleeve jumpsuit has styling, and finished neckline and waist, and finished arm, ankle and closure edges. The headpiece, belt and mask are constructed of polyurethane plastic.

Style 350343 Deluxe Air Force Pilot costume consists of a jumpsuit constructed of woven 100% nylon fabric. The well-made long sleeve jumpsuit has styling features, pockets, a front zipper closure and a finished neckline, and finished arm, ankle and closure edges.

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 jumpsuit of Style 350475 imparts the essential character of the set.

The applicable subheading for the Style 350475 Deluxe Red Dragon Ninja costume set will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), 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 percent ad valorem. The textile category designation is 659.

The applicable subheading for the Style 350343 Deluxe Air Force Pilot costume will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, women’s or girls’: of man-made fibers, coveralls, jumpsuits and similar apparel: other: women’s. The duty rate will be 16 percent 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: