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 N026190 - NY N026273 > NY N026207

Previous Ruling Next Ruling
NY N026207




May 6, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.1020, 6114.30.3070, 6117.10.2030

Ms. Monica Chang
International Intimates Inc.
180 Madison Ave., 5th Floor
New York, NY 10016

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

Dear Ms. Chang:

In your letter dated April 1, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

The submitted sample Style HUQA201 Hustler Hooded Devil Costume consists of a top, bottom which you identify as a skirt and a capelet made of knit 88% nylon/12% spandex fabric. The halter-style top does not reach the waist and has a string tie at the neck and ribbon laces with metal grommets at the front. The very short bottom has an elasticized waistband, two drawstrings at the bottom. The capelet has an attached hood with horns, does not reach the waist and a full front opening with a tie at the front.

The Hustler Hooded Devil costume, Style HUQA201 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 halter 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 duty rate will be 28.2% ad valorem. The textile category designation is 639.

  The applicable subheading for the bottom will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’." The duty rate will be 14.9% ad valorem. The textile category designation is 659.

The applicable subheading for the capelet will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted;Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other." The duty rate will be 11.3% 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/.

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: