Base
N0134142007-06-29New YorkClassification

The tariff classification of a unisex adult costume from China, Taiwan, India and Vietnam. Correction to Ruling Number N012386.

U.S. Customs and Border Protection · CROSS Database · 5 HTS codes referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of a unisex adult costume from China, Taiwan, India and Vietnam. Correction to Ruling Number N012386.

Ruling Text

N013414 June 29, 2007 CLA-2-61:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6110.30.3059, 6104.63.2011, 6114.30.3070, 6117.10.2030, 6117.80.9540 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 11514 RE: The tariff classification of a unisex adult costume from China, Taiwan, India and Vietnam. Correction to Ruling Number N012386. Dear Ms. Tsiavos: This replaces Ruling Number N012386, dated June 21, 2007, which contained a partial rejection for additional information in order to classify a belt and scarf. The additional information has been received via a telephone conversation. A complete corrected ruling follows. The submitted sample, Style 101084, Elvis Super Deluxe Jumpsuit Costume – Adult consists of a pullover top, trousers, cape, scarf and belt made of knit 100% polyester fabric. The pullover top has long sleeves trimmed with studs, large collar trimmed with studs and stars, and embellishments at the front. The trousers have a tunneled elasticized waistband, embellishments at the bottom of the bell bottom trousers and studs on the legs of the trousers. The cape has a large embellishment at the back, hook and loop closures at the front and the garment is lined with net fabric. The reversible scarf measures approximately 8 x 8 inches. The costume garments are well made with finished edges, neck, waist, styling and embellishments. The Elvis Super Deluxe Jumpsuit 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 pullover top will be 6110.30.3059, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sweaters…and similar articles, knitted: Of man made fibers: Other…Other: Women’s.” The duty rate will be 32% ad valorem. The textile category designation is 639. The applicable subheading for the trousers will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts. Divided skirts, trousers, bib and brace overalls, breeches and shorts: Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The duty rate will be 28.2% ad valorem. The textile category designation is 648. The applicable subheading for the cape 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 scarf 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 fibers, Other.” The rate of duty will be 11.3 % ad valorem. The textile category designation is 659. The applicable subheading for the belt will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other. The rate of duty will be 14.6% 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. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on "Consumer Protection,” “Business Information,” “Clothing & Textiles,” “Threading Your Way Through the Labeling Requirements”). 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

Related Rulings for HTS 6110.30.30.59

Other CBP classification decisions referencing the same tariff code.