U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a children’s costume from China or Hong Kong.
NY I85210 September 5, 2002 CLA-2-62:RR:NC:3:353 I85210 CATEGORY: Classification TARIFFNO.: 6211.43.0020 Seasons (HK) Ltd. Room 1114-5, Tower A New Mandarin Plaza 14 Science Museum Road Tsim Sha Tsui East Kowloon, Hong Hong RE: The tariff classification of a children’s costume from China or Hong Kong. Dear Sir: In your letter dated August 8, 2002, you requested a classification ruling. Your submitted sample, style CS03/0047 is a “muscle chest army style” costume. The item is made of a 100% woven polyester fabric. The one piece item has a top and pant sewn together at the waist by single stitching. The back of the garment is open to the waist and is secured by three self-fabric ties. The short sleeves and pants bottom feature overlock stitching. There is a plastic foam panel at the chest that resembles muscles and the fabric around it is unfinished. The applicable subheading for style CS03/0047 will be 6211.43.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear: other garments: other garments, women’s or girls’: of man-made fibers, other: girls’. The duty rate will be 16.2 percent ad valorem. The blouses fall within textile category designation 237. Based upon international textile trade agreements products of China and Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. This merchandise is being classified in accordance with the Court of International Trade decision in Rubie’s Costume Company v. United States, No.99-06-00388, Slip Op.02-14, (CIT Feb.19, 2002). The case has been appealed. The merchandise will be exempt from export visa and quota requirements until further notice. See Federal Register, June 25, 2002 (Volume 67, Number 122, Page 42760). 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, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.