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 M84352 - NY M84401 > NY M84401

Previous Ruling Next Ruling
NY M84401




July 11, 2006

CLA-2-62:RR:NC:N3:353 M84401

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081, 6204.52.2070, 6505.90.2060, 9503.90.0045, 6115.92.6000

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

RE: The tariff classification of an adult costume from China/Hong Kong/Vietnam.

Dear Ms. Perry:

In your letter dated June 12, 2006, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 400178, Play Boy Cop Costume consists of a top, skirt, hat, belt, toy metal handcuffs and thigh high fishnet stockings. The top, skirt and hat are made of woven 96% cotton/4% lycra fabric. The fishnet stockings are made of knit 96% cotton/4% lycra. The short sleeve mid-riff top has a collar two faux breast pockets and a knot tie closure. The short pleated skirt has an elasticized waist with a back zipper closure. The hat is a police cap with a peak.

The costume is well made with finished collar, seams and styling.

The Play Boy Cop 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 top will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Tack suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other." The rate of duty will be 8.1% ad valorem. The textile category designation is 359.

      The applicable subheading for the skirt will be 6204.52.2070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Women’s or girls’ suits-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts: Skirts and divided skirts: Of cotton: Other, Other: Women’s.” The duty rate will be 8.2% ad valorem. The textile category designation is 342.

  The applicable subheading for the police hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgearmade up from lace, felt or other textile fabrics, in the piece (but not in strips), whether or not lined or trimmedOther: Of cotton, flax or both: Not knittedheadwear Of cotton, Other.” The duty rate will be 7.5% ad valorem. The textile category designation is 359.

The applicable subheading for toy handcuffs will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toysOther: Other toys" The rate of duty will be Free.

The applicable subheading for the fishnet stockings will be 6115.92.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Panty hose, tights, stockings, socks and other hosiery, Of cotton: Other: Containing lace or net.” The rate of duty will be 10% ad valorem. The textile category designation is 332.

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.

Your inquiry does not provide enough information for us to give a classification ruling on the belt. Your request for a classification ruling should include a sample, fabric content and whether it is knit or woven fabric. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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: