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NY M84251





July 13, 2006

CLA-2-61:RR:NC:N3:353 M84251

CATEGORY: CLASSIFICATION

TARIFF NO.: 6111.30.5020, 6111.30.5070, 6111.30.5030, 6405.20.90

Ms. Maria Johnson
Disguise, Inc.
11906 Tech Center CT
Poway, CA 92064

RE: The tariff classification of infant’s costumes from China.

Dear Ms. Johnson:

In your letter dated June 5, 2006 you requested a classification ruling. The samples will be returned to you as requested.

Four samples were submitted with your request. You state that they are Toddler costumes. Examination reveals that they are infant size costumes, 12- 18 months.

Style 1751, Perfect Princess Costume Set consists of a dress made of knit polyester fabric and a hat. The sleeveless dress has a multi-layered skirt, embellishments at the front and a ribbon tie at the back.

Style 1750, Precious Witch Costume Set consists of a dress and hat. The dress has a knit polyester top with embellishments and a combination of woven and knit fabric layers in the multi-layered skirt. There is a hook and loop closure at the back. The top knit portion imparts the essential character of the dress.

Style 1755, Lil Vampire Costume consists a jumpsuit with attached cape. The jumpsuit is made of knit polyester fabric and has a tuxedo front and a large collar attached to the cape.

Style 1758, Punny Pirate Costume consists of a jumpsuit with an attached belt, hat and booties with a separately applied skid resistant sole. The garment is made of knit polyester fabric with a ruffled jabot at the front and faux leather at the shoulders.

All four Costumes are well made with finished necklines, styling and embellishments.

General Rule of Interpretation (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 Perfect Princess and Precious Witch Costume Sets impart the essential character of the set.

The applicable subheading for the Perfect Princess Infant Costume Set, style 1751, and the Precious Witch Infant Costume Set, style 1750, will be 6111.30.5020, Harmonized tariff Schedule of the United states (HTS), which provides for “Babies’ garmentsknittedOf synthetic fibers, Other, Sets.” The duty rate will be 16% ad valorem. The textile category designation is 239.

The applicable subheading for the Lil Vampire Infant Costume, style 1755, will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Other.” The duty rate will be 16% ad valorem. The textile category designation is 239.

The applicable subheading for the Punny Pirate Infant Costume jumpsuit and hat, style 1758, will be 6111.30.5030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other, Other: Imported as parts of sets.” The duty rate will be 16% ad valorem. The textile category designation is 239.

   The applicable subheading for the Punny Pirate Infant Costume booties with applied sole, style 1758, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included).” The rate of duty will be 12.5% ad valorem.

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,

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