U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a costume from China.
NY J80163 January 30, 2003 CLA-2-61: RR: NC: 3:353 J80163 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Anna Maria Sales Rogalski Disguise Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of a costume from China. Dear Ms. Rogalski: In your letter dated, January 16, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 4541 Chat Du Cirque is a children’s costume. The well-made costume consists of a 100% polyester knit coverall. The costume features a capped neckline with a hook and loop strip closure in the back, an oval fabric inset on the top front, a tail, long sleeves with an approximately four inch raw edged mesh cuff and an approximately eight inch long mesh raw edged leg bottom. The costume also features a hood with stuffed cat face and ears, a hook and loop closure under the chin and a feather on the crown. The individual pieces of the costume, the hood and the coverall (garment), are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by the application of GRI 3(b) according to the component that imparts the essential character. For this item, the garment imparts the essential character. The applicable subheading for style 4541 will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: other, coveralls, jumpsuits and similar apparel: women’s or girls’: other. The general duty rate will be 15 percent ad valorem. Style 4541 falls within textile category designation 659. Based upon international textile trade agreements products of China 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 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