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 N009005 - NY N009065 > NY N009057

Previous Ruling Next Ruling
NY N009057




April 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6104.43.2010, 6114.30.1020, 6104.63.2011, 6117.80.8500

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

RE: The tariff classification of adult costumes from China.

Dear Ms. Johnson:

In your letter dated March 22, 2007, you requested a classification ruling. The samples will be returned to you as requested.

Style 850, Bridezilla Costume Set, consists of a dress, choker and headpiece. The dress is made of knit 100% polyester fabric with attached sleeves, thin straps, multiple layers and embellishments.

Style 853, Demonia Costume Set, consists of a dress, headband and horns. The dress is made of knit velour 100% polyester fabric. The dress has netting around the shoulders, lace trimming at the waist, multiple-layered skirt and a tattered bottom.

Styles 850, Bridezilla and 853, Demonia Costume Sets are well made with multiple layers, 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 Style 850, Bridzilla Costume and Style 853, Demonia Costume imparts the essential character of the set.

  The applicable subheading for Styles 850, Bridezilla Costume and 853, Demonia Costume Sets will be 6104.43.2010, 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); knitted or crocheted: Dresses: Of synthetic fibers, Other, Women’s." The rate of duty will be 16% ad valorem. The textile category designation is 636.      

Style 851, Pharrah Costume consists of a top, pants, sleeves and headband. The top, pants and headband are made of knit 100% polyester fabric. The top has attached sleeves which you state to be detached, however examination reveals that they are attached. The garment has multiple layers and a hook and loop closure at the back. The pants have an elastic waist and also have multiple layers on each leg. The headband is a 3” wide.

The Pharrah Costume consists of two or more garments. Note 14 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 14, the articles that may be packaged with the garments must also be classified separately.

The Pharrah Costume is well made with multiple layers, styling and embellishments.    The applicable subheading for the Pharrah Costume top will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Tops: Women’s. The duty rate will be 28.2% ad valorem. The textile category designation is 639.

           The applicable subheading for the Pharrah Costume pants will be 6104.63.2011, 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: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2% ad valorem. The textile category designation is 648.

 The applicable subheading for the Pharrah Costume headband will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6% 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/.

Your inquiry does not provide enough information for us to give a classification ruling on Style 852, Mystica Costume and 855, Spiritina Costume. Your request for a classification ruling should include a sample of the fishnet, thigh high stockings and the decitex or denier of the stockings. 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.

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. 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: