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 > 2007 NY Rulings > NY N006042 - NY N006097 > NY N006067

Previous Ruling Next Ruling
NY N006067




February 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6204.43.4030, 6204.43.4040

Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of a costume from China and Taiwan.

Dear Tsiavos:

In your letter dated January 24, 2007, you requested a classification ruling. The sample will be returned as requested.

The submitted sample, Style 5481H, Adult Goth Rose Witch Costume Set consists of a dress and a witch hat on a hanger. The dress is made of woven 50% polyester/50 cotton fabric at the front and knit fabric at the back and the skirt is woven polyester fabric. The garment has long sleeves, a multi layered skirt and lace closure with grommets. The costume will also be imported in style 5481without a hanger and in a Styles 5807 and 5807H, Child Goth Rose Witch Costume Set.

The front woven portion imparts the essential character of the dress.

The costume is well made with a finished neckline and edges, multiple layers, 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 imparts the essential character of the set.

Due to the fact that the dress is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The dress will be classified as if it consisted wholly of that one textile material which is covered by the heading, which occurs last in numerical order among those, which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The dress may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

   The applicable subheading for Style 5481 and 5481H, Adult Goth Rose Witch Costume Set will be 6204.43.4030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Dresses: Of synthetic fibers: Other: Other: Other: Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.

 The applicable subheading for Style 5807 and 5807H, Child Goth Rose Witch Costume Set will be 6204.43.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, Dresses: Of synthetic fibers: Other: Other, Other: Girls’." The duty rate will be 16% ad valorem. The textile category designation is 636.

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: