I84507 I8 Ruling Active

The tariff classification of costumes from China.

Issued August 7, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3054, 6114.30.3070

Headings: 6114

Product description

The Unicorn costume is jumpsuit style made from knit pile man-made fiber fabric. The garment has a full front zipper closure, elasticized wrists and ankles, attached hood with the figure of a unicorn and knit wings at the back. The Elephant costume is jumpsuit-style made from knit man-made fiber fabric. The garment has a full front zipper closure, elasticized wrists and ankles and an attached with the figure of an elephant. The Reptile costume is a one-piece style made from knit polyester fabric that resembles reptile skin. The garment covers only the upper thigh, has a full front zipper closure an attached hood that resembles a reptile and arms and legs.

CBP rationale

The applicable subheading for the Unicorn, Elephant costumes 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 applicable subheading for the Reptile costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.

Full text

NY I84507 August 7, 2002 CLA-2-62:RR:NC:3:353 I84507 CATEGORY: Classification TARIFF NO.: 6114.30.3054, 6114.30.3070 Ms. Elsa Wong GT Plus Ltd. 4/F Kowloon Ctr. 29-43 Ashley Rd. Tsimshatsui, Hong Kong RE: The tariff classification of costumes from China. Dear Ms. Wong: In your letter dated July 24, 2002 you requested a classification ruling. Three samples of children’s unisex costumes were submitted with your request. The Unicorn costume is jumpsuit style made from knit pile man-made fiber fabric. The garment has a full front zipper closure, elasticized wrists and ankles, attached hood with the figure of a unicorn and knit wings at the back. The Elephant costume is jumpsuit-style made from knit man-made fiber fabric. The garment has a full front zipper closure, elasticized wrists and ankles and an attached with the figure of an elephant. The Reptile costume is a one-piece style made from knit polyester fabric that resembles reptile skin. The garment covers only the upper thigh, has a full front zipper closure an attached hood that resembles a reptile and arms and legs. The applicable subheading for the Unicorn, Elephant costumes 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 duty rate will be 15.1% ad valorem. The applicable subheading for the Reptile costume will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other: Women’s or girls’.” The duty rate will be 15.1% ad valorem. The Unicorn, Elephant and Reptile costumes fall 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →