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 M83717

Previous Ruling Next Ruling
NY M83717




October 11, 2006

CLA-2-62:RR:NC:3:353 M83717

CATEGORY: CLASSIFICATION

TARIFF NO.: 6206.40.3030, 6104.69.8026, 6506.91.0060, 9505.90.6000

Ms. Darla J Perry
Pony Express Creations, Inc.
9350 Trade Place, Suite C
San Diego, CA 92126

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

Dear Ms. Perry:

In your letter dated May 16, 2006, you requested a classification ruling. We apologize for the delay in our response; this office was waiting for a Customs Laboratory Report, which was recently received. As requested, the samples will be returned to you.

The submitted sample is a Style 350476 Deluxe Knight costume consisting of a top, pants, headpiece and boot covers.

The top, which you call a tunic, is a well-made upper body garment featuring long sleeves, a collar, partial front zipper closure, styling features, and a finished neckline and edges. The upper body garment is constructed of woven faux-suede synthetic fiber fabric and knit fabric consisting of two-ply yarn composed of one-ply filament nylon twisted with one-ply metallized mylar-type strip and is 84% nylon and 15% metallized strip by weight. The front panel and approximately 75% of the back panel are constructed of woven fabric; the sleeves and approximately 25% of the rear panel are constructed of the knit fabric. The woven fabric imparts the essential character of the garment.

The well-made pants are lined and feature a finished elasticized waistband and cuffs. You state that the fiber content is 100% polyester. In order to verify the fiber content of the pants and to analyze the yarn structure of the fabric, we submitted a swatch of the fabric to the U.S. Customs Laboratory. The laboratory has reported that the fabric of the pants is composed of knit two-ply yarn composed of one-ply filament nylon twisted with one-ply metallized mylar-type strip and is 84% nylon and 15% metallized strip by weight. A yarn that contains any amount of metal is regarded as being composed entirely of “metallized yarn” for tariff purposes.

The headpiece, which resembles a suit-of-armor helmet, and boot covers are constructed of knit fabric that is coated on one side with polyurethane and on the other side with foam. Chapter 59 Note 2(a) (3) states that "Heading 5903 applies to: (a) Textile fabrics impregnated, coated, covered, or laminated with plasticsother than: (3) Products in which the textile fabric is either completely embedded in plastic or entirely coated or covered on both sides with such material, provided such coating can be seen by the naked eye(chapter 39)." The knit fabric is entirely coated or covered on both sides with plastic that is visible to the naked eye and is classifiable in Chapter 39.

The Style 350476 Deluxe Knight costume consists of two or more garments. Note 13 of Section XI, of the HTSUS, 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 Style 350476 Deluxe Knight costume upper body garment will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other, other, other: women’s. The duty rate will be 26.9 percent ad valorem. The textile category designation is 641.

The applicable subheading for the Style 350476 Deluxe Knight costume pants will be 6104.69.8026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ suits, ensemblestrousers, bib and brace overalls, breeches and shorts: trousers, bib and brace overalls, breeches and shorts: of other textile materials: other, trousers and breeches, subject to man-made fiber restraints. The duty rate will be 5.6 percent ad valorem. The textile category designation is 648.

The applicable subheading for the Style 350476 Deluxe Knight costume hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics, other. The duty rate will be Free.

The applicable subheading for the Style 350476 Deluxe Knight costume boot covers will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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: