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 N011333 - NY N011396 > NY N011380

Previous Ruling Next Ruling
NY N011380




May 22, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 6114.30.3070

Ms. Colleen Erickson
Target Customs Brokers Inc.
Import Dept. NCD-0456
7000 Target Parkway
Brooklyn Park, MN 55445

RE: The tariff classification of costumes from China.

Dear Ms. Erickson:

In your letter dated May 9, 2007, on behalf of your client, Target Stores, you requested a tariff classification ruling.

You have requested a ruling on the following costumes, which are being returned, upon your request.

The submitted sample, style number 2791, Halloween Fairy, is a girl’s size textile costume that consists of a dress made of polyester and nylon and a detachable pair of polyester wings, with the dress imparting the essential character. Although the dress has styling (multi layer skirt and leaves), it has a flimsy and loose visible overlocked stitched neck, a flimsy and loose single straight stitched waist, flimsy and loose visible overlocked stitched seams, a flimsy hook and loop tab closure and loose, visible overlocked stitched edges at the arms, two skirt layers, closure and leaves.

The submitted sample, Style Number 2844, Halloween Snow Princess, is a toddler size costume consisting of a dress and cape constructed of knit polyester fabric. The hooded cape features satin fabric edging, a well made neck, and finished edges on the hood and front of the garment. It is a well made garment. The dress has double layer hem styling, a well-made edge at the hem and a well-made sewn-on bow embellishment, but has a flimsy and loose visible overlocked stitched neck, a flimsy and loose single straight stitched waist, flimsy and loose visible overlocked stitched seams, a flimsy hook and loop tab closure and loose, visible overlocked stitched edges at the arms and closure. It is considered a flimsy garment. However, the well-made cape imparts the essential character of the set.

The applicable subheading for style number 2791, Halloween Fairy, 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 rate of duty will be Free.

The applicable subheading for style number 2844, Halloween Snow Princess, will be 6114.30.3070, HTSUS, which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The rate of duty will be 14.9% ad valorem. The textile category designation is 659.

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/.

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. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: