U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced
The tariff classification of a costume and apparel from Taiwan
NY C86912 May 19, 1998 CLA-2-62:RR:NC:TAB:354 C86912 CATEGORY: Classification TARIFF NO.: 6208.92.0030; 6212.90.0030; 6217.10.9530; 9505.90.6000 Marlowe & Co., Inc. PO Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a costume and apparel from Taiwan Dear Ms. Marlowe: In your letter dated April 14, 1998, you requested a classification ruling. The "Bridal Ensemble" costume, item no. 5320X, is a three piece white garment with lace trim. The article has a halter style bra made of sheer fabric trimmed with lace sewn directly to thin elastic. The G-string bottom has a pink heart with a bow and trimmed with lace sewn on to the front triangle of sheer fabric. The piece features a two pieces of lace with a pink bow in the back, a thin elasticized waist and has no crotch. The veil is a rectangular piece of the sheer fabric sewn directly to a circle of thin elastic material. A small rectangle of pink lace decorates the veil. Item no. 5325DX consists of a man-made fiber woven G-string with a coordinating garter belt and pair of pasties. The lace trimmed G-string is embroidered and has a ribbon and bead applique. The lace trimmed pasties with matching embroidery and appliques are considered an accessory. The applicable subheading for the "Bridal Ensemble" costume, item no. 5320X, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. The applicable subheading for style 5325DX G-string will be 6208.92.0030 HTS, which provides for women's or girls singlets . . . , briefs, panties, . . . and similar articles: other: of man-made fibers, other, women's. The duty rate will be 16.6 percent ad valorem. The applicable subheading for the garter will be 6212.90.0030 HTS, which provides for brassieres, . . ., garters and similar articles . . . other, of man-made fibers . . . The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the pasties will be 6217.10.9530 HTS, which provides for other made up clothing accessories; . . . : accessories: other: other, of man-made fibers. The rate of duty with be 15.1 percent ad valorem. Style 532DX G-string falls within textile category designation 652, the garter and pasties in category 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 Brian Burtnik at 212-466-5880. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division