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 > 2008 NY Rulings > NY N023578 - NY N023659 > NY N023611

Previous Ruling Next Ruling
NY N023611




March 11, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6104.53.2010, 6115.96.9020

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

RE: The tariff classification of an adult costume from China.

Dear Ms. Tsiavos:

In your letter dated February 19, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample Style 102554 Rich Witch Costume consists of a top, skirt, witch-style hat and thigh high stockings.

The top and skirt are made of knit 100% polyester fabric. The velour midriff top has long sheer sleeves and back, a bra style front and a zipper back closure. The double layered skirt has a top lace-like fabric layer, velour waistband and four removable garters. The thigh high stockings are made of 70 decitex 100% nylon fabric.

Style 102554H is identical to Style 102554 only that it is imported on a hanger. Style 102555 and 102555H Rich Witch Plus Size are identical to Style 102554.

The Rich Witch Costume is well made with styling, sturdy seams and finished neck, waist and edges.

The Rich Witch 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 applicable subheading for the 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 or girls’." The general duty rate will be 28.2% ad valorem. The textile category designation is 639.

   The applicable subheading for the skirt will be 6104.53.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’dresses, skirts, divided skirtsknitted or crocheted: Skirts and divided skirts: Of synthetic fibers: Other, Women’s." The duty rate will be 16% ad valorem. The textile category designation is 642.

   The applicable subheading for the thigh high stockings, will be 6115.96.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other "Panty hose, tights, stockings, socks and other hosiery, other: of synthetic fibers: other: other, other." The duty rate will be 14.6% ad valorem. The textile category designation is 632.

Regarding the classification on the witch hat, the classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in Chapter 95 as “festive.”

Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.

As such, CBP will not issue a classification ruling with regard to the witch hat at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Michael Simons Designs, Inc. v. United States, Ct. No. 04-00537; Berwick Industries, Inc. v. United States, Ct. Nos. 98-12-03189, 96-01-00263, 99-01-000436, 99-03-00121, 99-03-00158, 99-06-00356, 98-09-02897, 97-05-00789, 97-06-00983, 97-08-01400, 96-12-0738, 96-05-01359, and 96-04-01197; Waterford Wedgwood USA, Inc. v. United States, Ct. Nos. 00-05-00215, 99-03-00133 and 99-11-00721; Cuthbertson Imports Inc. v. United States, Ct. No. 03-00846; and Wilton Industries, Inc. v. United States, Ct. Nos. 00-11-00528, 00-01-00218, 00-03-00014, 00-03-00015, 00-04-00193, 00-04-00194 and 00-04-00250.

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. 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: