851016 85 Ruling Active

The tariff classification of a Crayola bunny costume from China.

Issued April 27, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6110.30.3055, 9505.90.6000, 6204.62.2010, 6214.90.0010

Headings: 9505, 6214, 6204, 6110

Product description

It is made to resemble a rabbit wearing overalls, a scarf and a hat. The costume consists of seven parts, coveralls, scarf, top, feet, paws, hat and head piece. The top, feet and paws are made of man-made fiber. The top is a pullover made of plush fabric and the head piece is also made of a plush man-made fiber fabric.

CBP rationale

The applicable subheading for the overalls will be 6204.62.2010, Harmonized Tariff Schedule of the United States (HTS), 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 (other than swimwear: Of cotton, other: other, women's. The applicable subheading for the scarf will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, of cotton. The applicable subheading for the top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other, other: other, women's or girls'. The applicable subheading for the feet, paws, headpiece and cap 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.

Full text

NY 851016 April 27, 1990 CLA-2-62:S:N:N3H:353 851016 CATEGORY: Classification TARIFF NO.: 6204.62.2010; 6214.90.0010; 6110.30.3055; 9505.90.6000 Mr. Christopher L. Thayer Hallmark Cards, Inc. P.O. Box 419580-Drop 376 Kansas City, MO 64141-6580 RE: The tariff classification of a Crayola bunny costume from China. Dear Mr. Thayer: In your letter dated March 26, 1990, you requested a tariff classification ruling. The sample submitted is a Crayola bunny costume. It is made to resemble a rabbit wearing overalls, a scarf and a hat. The costume consists of seven parts, coveralls, scarf, top, feet, paws, hat and head piece. The top, feet and paws are made of man-made fiber. The top is a pullover made of plush fabric and the head piece is also made of a plush man-made fiber fabric. The applicable subheading for the overalls will be 6204.62.2010, Harmonized Tariff Schedule of the United States (HTS), 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 (other than swimwear: Of cotton, other: other, women's. The rate of duty will be 9.5 percent ad valorem. The applicable subheading for the scarf will be 6214.90.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials, of cotton. The rate of duty will be 12 percent ad valorem. The applicable subheading for the top will be 6110.30.3055, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted: Of man-made fibers: Other, other: other, women's or girls'. The duty rate will be 34.2 percent ad valorem. -2- The applicable subheading for the feet, paws, headpiece and cap 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. The rate of duty will be 3.1 percent ad valorem. The overall and scarf fall within textile category designation 359. The top falls within textile category designation 639. Based upon international textile trade agreements, products of China are subject to Quota Restraints and Export License. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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